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
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
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
Earnings and Profit (E&P)
Current E&P vs. Accumulated E&P
How to Allocate E&P to Multiple Distributions
Section 301: Nonliquidating Dividend Distributions
Ordinary Dividends vs. Qualified Dividends
Constructive Dividends
Dividends Received Deduction
Limitations on the Dividends Received Deduction
Section 302(b): Taxability of Stock Redemptions
Redemption vs. Section 301 Distribution
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 Return Requirements
5 Advantages of Filing a Consolidated Tax Return
5 Disadvantages of Filing a Consolidated Tax Return
Excess Loss Account | Section 1502
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.
How to Calculate Outside Basis of a Partnership
Inside Basis vs Outside Basis for Partnership Tax
Tax Rules for S Corporations in the US
Qualifying for S Corporation Status
Making the Election to be an S Corporation
How to Allocate Income and Losses for S Corporations
Distributions to Shareholders of S Corporations
S Corporation Property Distribution
How to Calculate Basis for S Corporation Stock
S Corporation Indebtedness and Shareholder Basis
