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U.S. Taxation of Business Entities

Business Entity Types

  • The 3 Sources of Federal Tax Law in the U.S.

  • The Different Types if Business Entities

  • Comparing Business Entity Types

  • Sole Proprietorships – Advantages and Disadvantages

  • Partnerships – Advantages and Disadvantages

  • C Corporations – Advantages and Disadvantages

  • S Corporations – Advantages and Disadvantages

  • LLCs – Advantages and Disadvantages

Corporate Formation

  • Section 351

  • Section 351 with the Transfer of Services

  • Section 351 with Boot

  • Section 351 with Liabilities Transferred to the Corporation

  • Section 351: Calculating the Transferor’s Basis in Stock Received

  • Section 351: How to Allocate Basis to Multiple Classes of Stock

  • Section 351: Determining Transferor’s Holding Period in the Stock

  • Section 351: Determining Corporation’s Basis in Assets Received

  • Section 351: Determining the Corporation’s Basis with Built-in Loss

  • Accounting Methods for Corporate Taxpayer

Corporate Capital Structure

  • 3 Tax Advantages of Using Debt

  • 4 Tax Advantages of Using Equity

  • After-tax Cost of Debt vs. Equity

  • The 5 Factors of Section 385

  • Earnings Stripping

  • Section 1244 Stock

  • Junk Bonds and Taxes: The AHYDO Rules

E&P and Distributions

  • Earnings and Profit (E&P)

  • Current E&P vs. Accumulated E&P

  • How to Allocate E&P to Multiple Distributions

Dividends

  • Section 301: Nonliquidating Dividend Distributions

  • Ordinary Dividends vs. Qualified Dividends

  • Constructive Dividends

  • Dividends Received Deduction

  • Limitations on the Dividends Received Deduction

Stock Redemptions

  • Section 302(b): Taxability of Stock Redemptions

  • Redemption vs. Section 301 Distribution

Corporate Reorganizations

  • Taxable Acquisitions

  • Tax-free Reorganizations

  • Type A Tax-free Reorganizations

  • Type A: Forward Triangular Mergers

  • Type A: Reverse Triangular Mergers

  • Type B Tax-free Reorganizations

  • Type C Tax-free Reorganizations

  • Type D: Acquisitive Tax-free Reorganizations

  • Spin-offs, Split-offs, & Split-ups

  • Type D: Divisive Tax-free Reorganizations

Consolidated Tax Returns

  • Consolidated Tax Return Requirements

  • 5 Advantages of Filing a Consolidated Tax Return

  • 5 Disadvantages of Filing a Consolidated Tax Return

  • Excess Loss Account | Section 1502

International Taxation

  • Introduction to International Tax

  • Subpart F Income of Controlled Foreign Corporations

  • GILTI (Global Intangible Low-taxed Income)

  • Base Erosion Anti-abuse Tax (BEAT)

Partnership Tax in the U.S.

  • Partnership Tax in the U.S.

  • How to Calculate Outside Basis of a Partnership

  • Inside Basis vs Outside Basis for Partnership Tax

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