The Resource Corporate Taxation Essentials

Corporate Taxation Essentials

Label
Corporate Taxation Essentials
Title
Corporate Taxation Essentials
Creator
Subject
Genre
Language
eng
Summary
REA's Essentials provide quick and easy access to critical information in a variety of different fields, ranging from the most basic to the most advanced. As its name implies, these concise, comprehensive study guides summarize the essentials of the field covered. Essentials are helpful when preparing for exams, doing homework and will remain a lasting reference source for students, teachers, and professionals. Corporate Taxation covers principles in business taxation, corporate taxation, taxation of capital gains, compensation, and corporate reorganizations
Member of
Cataloging source
MiAaPQ
http://library.link/vocab/creatorName
Segal, Mark A
Dewey number
347.303670202
LC call number
KF6455.Z9 S42 2015
Literary form
non fiction
Nature of contents
dictionaries
Series statement
Essentials Study Guides
http://library.link/vocab/subjectName
Corporations -- Taxation -- Law and legislation -- United States -- Outlines, syllabi, etc
Label
Corporate Taxation Essentials
Link
http://ebookcentral.proquest.com/lib/oulaw/detail.action?docID=1982792
Instantiates
Publication
Copyright
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
multicolored
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
  • Title Page -- Copyright Page -- WHAT "THE ESSENTIALS" WILL DO FOR YOU -- Table of Contents -- CHAPTER 1 - CORPORATIONS AND TAXATION -- 1.1 Sources of Tax Law -- 1.2 Business Formats -- 1.3 Corporate Characteristics -- 1.4 Major Tax Features of the Corporation -- 1.5 Procedural Elements -- 1.6 Tax Year -- 1.7 Tax Method -- 1.8 Structure of the Return -- CHAPTER 2 - GAINS AND LOSSES UPON CORPORATE FORMATION -- 2.1 Formation -- 2.2 Transfer of Property Upon Corporate Formation -- 2.3 Gain or Loss on Section 351 Transactions -- 2.4 Impact of Boot on Recognition -- 2.5 Impact of Boot on Basis -- 2.6 The Nature of Stock -- 2.7 Special Rules Regarding Liabilities -- 2.8 Liabilities in Excess of Basis -- 2.9 Capital Considerations -- CHAPTER 3 - TAX RULES UNIQUE TO CORPORATIONS -- 3.1 Special Tax Rules -- 3.2 Capital Gains and Losses -- 3.3 Depreciation Recapture -- 3.4 Net Operating Loss -- 3.5 Charitable Contributions -- 3.6 Special Rules Regarding Contributions -- 3.7 Dividends Received Deduction -- 3.8 Organizational Expenses -- CHAPTER 4 - TAX LIABILITY ARISING FROM CORPORATE DISTRIBUTIONS -- 4.1 Corporate Distributions -- 4.2 Computation of E and P -- 4.3 Effect of Asset Distributions -- 4.4 Constructive Dividends -- 4.5 Distributions in Other Forms -- CHAPTER 5 - THE TAXABILITY OF VARIOUS REDEMPTIONS -- 5.1 Redemptions -- 5.2 Types of Redemptions -- 5.3 Attribution -- 5.4 Preferred Stock Bailout -- CHAPTER 6 - THE TAX TREATMENT OF CORPORATE LIQUIDATIONS -- 6.1 Liquidating Distributions -- 6.2 Limitations on Loss Recognition -- 6.3 Treatment of Shareholders -- 6.4 Liquidation of Subsidiaries -- 6.5 Minority Shareholders -- CHAPTER 7 - TAX TREATMENT FOR CORPORATE REORGANIZATIONS -- 7.1 Corporate Reorganizations -- 7.2 Type "A" Reorganization -- 7.3 Type "B" Reorganization -- 7.4 Type "C" Reorganization -- 7.5 Type "D" Reorganization
  • 7.6 Type "E" Reorganization -- 7.7 Type "F" Reorganization -- 7.8 Type "G" Reorganization -- CHAPTER 8 - PENALTY TAXES -- 8.1 The Two Penalty Taxes -- 8.2 Accumulated Earnings Tax -- 8.3 Personal Holding Company Tax -- CHAPTER 9 - ALTERNATIVE MINIMUM TAX -- 9.1 Alternative Minimum Tax -- 9.2 Steps in the Computation -- 9.3 Preference Items -- 9.4 Adjustments -- 9.5 Adjusted Current Earnings (ACE) -- 9.6 Exemption Amount -- 9.7 Alternative Minimum Tax Rate -- 9.8 Foreign Tax Credit -- 9.9 Minimum Tax Credit -- CHAPTER 10 - CONTROLLED CORPORATIONS -- 10.1 Types of Controlled Corporations -- 10.2 Parent-Subsidiary Corporation Relationships -- 10.3 Brother-Sister Corporation Relationships -- 10.4 Section 338 -- 10.5 Satisfaction of Subsidiary Debt -- 10.6 Section 482 -- 10.7 Consolidated Returns -- 10.8 Taxation of Related Corporations -- CHAPTER 11 - "S" CORPORATIONS -- 11.1 Passthrough -- 11.2 Qualification Criteria -- 11.3 Election -- 11.4 Loss of "S" Corporation Status -- 11.5 Regaining of "S" Corporation Status -- 11.6 Procedural Rules -- 11.7 Potential Taxation of "S" Corporations -- 11.8 Distributions of Property -- 11.9 Effect to Shareholders -- 11.10 Basis and Amount at Risk -- 11.11 Fringe Benefits
Dimensions
unknown
Extent
1 online resource (96 pages)
Form of item
online
Isbn
9780738671765
Media category
computer
Media MARC source
rdamedia
Media type code
c
Note
Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2017. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.
Sound
unknown sound
Specific material designation
remote
System control number
  • (MiAaPQ)EBC1982792
  • (Au-PeEL)EBL1982792
  • (OCoLC)908093062
  • (MiAaPQ)EBC1982792
Label
Corporate Taxation Essentials
Link
http://ebookcentral.proquest.com/lib/oulaw/detail.action?docID=1982792
Publication
Copyright
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
multicolored
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
  • Title Page -- Copyright Page -- WHAT "THE ESSENTIALS" WILL DO FOR YOU -- Table of Contents -- CHAPTER 1 - CORPORATIONS AND TAXATION -- 1.1 Sources of Tax Law -- 1.2 Business Formats -- 1.3 Corporate Characteristics -- 1.4 Major Tax Features of the Corporation -- 1.5 Procedural Elements -- 1.6 Tax Year -- 1.7 Tax Method -- 1.8 Structure of the Return -- CHAPTER 2 - GAINS AND LOSSES UPON CORPORATE FORMATION -- 2.1 Formation -- 2.2 Transfer of Property Upon Corporate Formation -- 2.3 Gain or Loss on Section 351 Transactions -- 2.4 Impact of Boot on Recognition -- 2.5 Impact of Boot on Basis -- 2.6 The Nature of Stock -- 2.7 Special Rules Regarding Liabilities -- 2.8 Liabilities in Excess of Basis -- 2.9 Capital Considerations -- CHAPTER 3 - TAX RULES UNIQUE TO CORPORATIONS -- 3.1 Special Tax Rules -- 3.2 Capital Gains and Losses -- 3.3 Depreciation Recapture -- 3.4 Net Operating Loss -- 3.5 Charitable Contributions -- 3.6 Special Rules Regarding Contributions -- 3.7 Dividends Received Deduction -- 3.8 Organizational Expenses -- CHAPTER 4 - TAX LIABILITY ARISING FROM CORPORATE DISTRIBUTIONS -- 4.1 Corporate Distributions -- 4.2 Computation of E and P -- 4.3 Effect of Asset Distributions -- 4.4 Constructive Dividends -- 4.5 Distributions in Other Forms -- CHAPTER 5 - THE TAXABILITY OF VARIOUS REDEMPTIONS -- 5.1 Redemptions -- 5.2 Types of Redemptions -- 5.3 Attribution -- 5.4 Preferred Stock Bailout -- CHAPTER 6 - THE TAX TREATMENT OF CORPORATE LIQUIDATIONS -- 6.1 Liquidating Distributions -- 6.2 Limitations on Loss Recognition -- 6.3 Treatment of Shareholders -- 6.4 Liquidation of Subsidiaries -- 6.5 Minority Shareholders -- CHAPTER 7 - TAX TREATMENT FOR CORPORATE REORGANIZATIONS -- 7.1 Corporate Reorganizations -- 7.2 Type "A" Reorganization -- 7.3 Type "B" Reorganization -- 7.4 Type "C" Reorganization -- 7.5 Type "D" Reorganization
  • 7.6 Type "E" Reorganization -- 7.7 Type "F" Reorganization -- 7.8 Type "G" Reorganization -- CHAPTER 8 - PENALTY TAXES -- 8.1 The Two Penalty Taxes -- 8.2 Accumulated Earnings Tax -- 8.3 Personal Holding Company Tax -- CHAPTER 9 - ALTERNATIVE MINIMUM TAX -- 9.1 Alternative Minimum Tax -- 9.2 Steps in the Computation -- 9.3 Preference Items -- 9.4 Adjustments -- 9.5 Adjusted Current Earnings (ACE) -- 9.6 Exemption Amount -- 9.7 Alternative Minimum Tax Rate -- 9.8 Foreign Tax Credit -- 9.9 Minimum Tax Credit -- CHAPTER 10 - CONTROLLED CORPORATIONS -- 10.1 Types of Controlled Corporations -- 10.2 Parent-Subsidiary Corporation Relationships -- 10.3 Brother-Sister Corporation Relationships -- 10.4 Section 338 -- 10.5 Satisfaction of Subsidiary Debt -- 10.6 Section 482 -- 10.7 Consolidated Returns -- 10.8 Taxation of Related Corporations -- CHAPTER 11 - "S" CORPORATIONS -- 11.1 Passthrough -- 11.2 Qualification Criteria -- 11.3 Election -- 11.4 Loss of "S" Corporation Status -- 11.5 Regaining of "S" Corporation Status -- 11.6 Procedural Rules -- 11.7 Potential Taxation of "S" Corporations -- 11.8 Distributions of Property -- 11.9 Effect to Shareholders -- 11.10 Basis and Amount at Risk -- 11.11 Fringe Benefits
Dimensions
unknown
Extent
1 online resource (96 pages)
Form of item
online
Isbn
9780738671765
Media category
computer
Media MARC source
rdamedia
Media type code
c
Note
Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2017. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.
Sound
unknown sound
Specific material designation
remote
System control number
  • (MiAaPQ)EBC1982792
  • (Au-PeEL)EBL1982792
  • (OCoLC)908093062
  • (MiAaPQ)EBC1982792

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