Read e-book online South-Western Federal Taxation: Comprehensive Volume 2014 PDF

By William H. Hoffman, William A. Raabe, James E. Smith, David M. Maloney

ISBN-10: 1285178483

ISBN-13: 9781285178486

Sturdy reference for tax execs.

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Who can claim the children as dependents? Do these issues carry over to same-sex unions and divorces? The study of taxation teaches us not to overlook the less obvious taxes that can block our intended objective. A grandson inherits his grandmother’s personal residence. He has heard that rental property can generate significant income tax benefits. But does he realize that a change of ownership may unlock an appraisedvalue freeze on the property? Or that conversion from residential to incomeproducing use will cause an increase in ad valorem taxes on realty?

Business versus Nonbusiness Bad Debts 18-20 18-21 17-24 Tax in the News: Abuse of the Investment Theft Loss Deduction 18-22 Controlled Groups Consolidated Returns 17-24 17-26 Section 1244 Stock 18-22 Financial Disclosure Insights: GAAP and Tax Treatment of Consolidations 17-29 PROCEDURAL MATTERS GAIN FROM QUALIFIED SMALL BUSINESS STOCK 17-29 Filing Requirements for Corporations 17-29 Estimated Tax Payments Schedule M–1—Reconciliation of Taxable Income and Financial Net Income Schedule M–3—Net Income (Loss) Reconciliation for Corporations with Total Assets of $10 Million or More Financial Disclosure Insights: Processing the Corporate Income Tax Return 17-29 Income Taxes on the Financial Statements Tax in the News: The Watchdog Is Watching 17-34 17-35 17-30 17-31 17-32 Tax in the News: Making the Most of a Rare Opportunity TAX PLANNING 18-23 18-24 18-24 Working with § 351 18-24 Selecting Assets to Transfer Ethics & Equity: The Control of a New Corporation: Insiders versus Outsiders Debt in the Capital Structure 18-26 Investor Losses 18-28 Refocus on the The Big Picture: Tax Issues Can Be Neutralized When Growing into the Corporate Form 18-28 19-1 18-26 18-27 Corporate versus Noncorporate Forms of Business Organization 17-38 CHAPTER 19 CORPORATIONS: DISTRIBUTIONS NOT IN COMPLETE LIQUIDATION Operating the Corporation 17-39 The Big Picture: Taxing Corporate Distributions 19-1 Concept Summary: Income Taxation of Individuals and Corporations Compared 17-40 CORPORATE DISTRIBUTIONS—OVERVIEW 19-2 Affiliated versus Controlled Group Refocus on the The Big Picture: Cooked to Perfection 17-42 17-43 TAX PLANNING CHAPTER 18 CORPORATIONS: ORGANIZATION AND CAPITAL STRUCTURE The Big Picture: Tax Issues Associated with Growing into the Corporate Form ORGANIZATION OF AND TRANSFERS TO CONTROLLED CORPORATIONS 17-38 18-1 18-1 EARNINGS AND PROFITS (E & P) 19-3 Computation of E & P Summary of E & P Adjustments 19-3 19-6 Current versus Accumulated E & P 19-6 Allocating E & P to Distributions Concept Summary: E & P Adjustments 19-6 19-7 Global Tax Issues: E & P in Controlled Foreign Corporations 19-8 Concept Summary: Allocating E & P to Distributions 18-2 Ethics & Equity: Shifting E & P Copyright 2013 Cengage Learning.

Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it. 19-9 19-10 xxxiv Contents DIVIDENDS 19-10 Liquidating and Nonliquidating Distributions Compared Tax in the News: A Saab Story 20-2 20-3 LIQUIDATIONS—EFFECT ON THE DISTRIBUTING CORPORATION 20-4 19-12 19-12 The General Rule 20-4 Antistuffing Rules 20-4 Property Dividends 19-12 Tax in the News: The Case of the Disappearing Dividend Tax Concept Summary: Summary of Antistuffing Loss Disallowance Rules 20-8 19-15 Constructive Dividends Ethics & Equity: A Contribution to Alma Mater 19-15 19-16 LIQUIDATIONS—EFFECT ON THE SHAREHOLDER 20-8 Stock Dividends and Stock Rights 19-18 The General Rule Special Rule for Certain Installment Obligations 20-9 20-9 Rationale for Reduced Tax Rates on Dividends 19-10 Global Tax Issues: Corporate Integration Qualified Dividends 19-11 19-11 Tax in the News: Higher Taxes on Dividends Don’t Mean Lower Dividends Ethics & Equity: Is the Double Tax on Dividends Fair?

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South-Western Federal Taxation: Comprehensive Volume 2014 Edition by William H. Hoffman, William A. Raabe, James E. Smith, David M. Maloney


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