Transferring Interests in the Closely Held Family BusinessALI-ABA, 2002 - 316 lappuses |
No grāmatas satura
1.–5. rezultāts no 89.
xii. lappuse
... Tax ( b ) Tax - Free Reorganizations 47 48 ( c ) Minimizing Income Tax 49 ( 1 ) Alternative Minimum Tax 49 ( 2 ) Capital Gains 50 ( 3 ) Personal Holding Company Tax 51 $ 3.06 Estate Planning Factors 51 Appendix : Seller's Checklist 52 ...
... Tax ( b ) Tax - Free Reorganizations 47 48 ( c ) Minimizing Income Tax 49 ( 1 ) Alternative Minimum Tax 49 ( 2 ) Capital Gains 50 ( 3 ) Personal Holding Company Tax 51 $ 3.06 Estate Planning Factors 51 Appendix : Seller's Checklist 52 ...
xiii. lappuse
... Tax Attributes ( b ) Accounting Elections ( d ) Net Operating Losses ( 1 ) " Good " and " Bad " NOL Transfers ( 2 ) Consolidated Return Regulations ( A ) SRLY and CRCO Appendix : Buyer's Checklist Taxable ... Free Reorganizations 107 $ 6.01 ...
... Tax Attributes ( b ) Accounting Elections ( d ) Net Operating Losses ( 1 ) " Good " and " Bad " NOL Transfers ( 2 ) Consolidated Return Regulations ( A ) SRLY and CRCO Appendix : Buyer's Checklist Taxable ... Free Reorganizations 107 $ 6.01 ...
xiv. lappuse
... Tax Consequences 119 ( 1 ) Computing the New Basis 119 ( 2 ) The Residual Method 120 ( e ) Further Section 338 Consequences 122 $ 6.07 Tax - Free Reorganizations 122 ( a ) Reorganization Mechanics 123 ( 1 ) The Business Purpose Test 124 ...
... Tax Consequences 119 ( 1 ) Computing the New Basis 119 ( 2 ) The Residual Method 120 ( e ) Further Section 338 Consequences 122 $ 6.07 Tax - Free Reorganizations 122 ( a ) Reorganization Mechanics 123 ( 1 ) The Business Purpose Test 124 ...
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Saturs
Foreword | 1 |
Chapter | 4 |
Chapter | 11 |
2 Cumulative Voting | 33 |
Sellers Checklist | 52 |
d Net Operating Losses | 62 |
Buyers Checklist | 73 |
b Collapsible Corporation Rules | 104 |
BuySell Agreements | 167 |
FlowThroughs | 191 |
Comparison of Tax Treatment of Sale of Proprietorships | 238 |
Valuation | 239 |
Coordinating Transfers with Retirement Planning | 257 |
Estate Planning for Buyers and Sellers | 269 |
303 | |
Intrafamily Transfers | 133 |
Bieži izmantoti vārdi un frāzes
50 percent ABA ALI ABA acquiring corporation acquisition Additionally adviser needs ALI ABA ALI allocated amount annuity appraisal basis adjustment beneficiary bulk sales act business interest buy-sell agreement buyer capital gain capital loss client closely held conflicts Corp Corp.'s death taxes decisions deduction discounts dividends election employees estate planning estate tax Example fair market value family business owners founder gain or loss gift tax income tax individual inside basis installment sale intrafamily inventory issues liabilities liquidating distribution marital deduction ment minimize minority shareholders ness nontax normally ordinary income ownership parties partnership interest payments Planning Tip potential problems purchase price qualified recognize gain redemption require rules sale of assets seller selling share shareholder's sold structured succession plan successor tax attributes tax consequences tax rates taxable taxpayer tion transaction transfer tax Treas trigger trust typically valuation voting voting trust X Corp