错题集 Flashcards
Acc E&P 15K, current E&P 10K, March 20K distribution, July 20K distrubution. On July how much dividend income?
Current E&P pro rata Accumulate 先到先用 3月 current 5K (用一半); acc 15k (用完) 7月 current 5K (剩下的); acc 0K (不剩) 所以7月 5K dividend income
Organization Exp 如何折旧
5000
-phase out (Org Cost-50K)
=exp
step 2 剩下的所有 待摊180个月 算好月份数
1244 small business stock loss 一个人和夫妻合报的限额
Ord Loss
50K single
100K married jointly
Cap Loss 剩下的
s corp / c corp在formation 阶段各种计算是一致的
如上所述
negligently give an opinion liable to who?
3rd parties CPA knows will rely on the opinion
比如bank, creditor
(如果说all forseeable parties则包括shareholder)
双方都给boot时如何确定recognize gain
如果双方互换的boot是同种,则net off后和realized gain比较。如果不同种,直接拿来和realized gain比较
亲属之间的赠与和继承basis
gift basis==roll over
inherit basis=FMV 继承当天 / 6 months after
1245 depreciation recapture ?
1245 无论你用SL法还是加速法,你用啥就啥ORD inc
1250 则不同
2081800 estate gift tax credit
相当于
5340000 tax free 的estate部分
如上