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leo Gottlieb
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Decks in this class (23)
Ch 2
A sole proprietorship is not a se...,
5 business forms,
6 tax advantages sole proprietorship
64
cards
Ch 3 part 1
Who can use fiscal year tax repor...,
Short period tax return,
Personal service corporation
59
cards
Ch 3 Part 2
Computation of corporate regular ...,
Restriction on closely held corpo...,
5 surcharge corporate tax rates
22
cards
Ch 4 part 1
When a corporation makes a nonliq...,
When a corporation akers a no liq...,
Section 301 requires the sharehol...
57
cards
Ch 4 Part 2
Attribution from entities,
Family attribution section 318,
Attribution to entities
29
cards
Ch 6
Special rules parent corporation ...,
General rules corporate liquidati...,
3 questions asked for determining...
53
cards
Class 1-4 Notes
3 factors for income recognition,
Results of tax court cases provide,
Realized when cash is obtained
62
cards
Class 5-9 Notes
Asset acquisition,
Reorganization,
Stock acquisition
56
cards
Ch 7 part 1
Section 338 election,
3 options exist once the acquirin...,
Purchaser s basis in acquired assets
54
cards
Ch 2, 3, 4, 6 Exam Review
What does the section 351 nonreco...,
In section 351 what does nonrecog...,
3 major requirements of section 351
22
cards
Ch 7 Part 2
Taxable acquisition vs nontaxable...,
Taxable acquisition vs nontaxable...,
Taxable acquisition vs nontaxable...
51
cards
Ch 7 Part 3
Advantages of type a reorganization,
Continuity of interest doctrine a...,
4 disadvantages of type a reorgan...
52
cards
Ch 7 Part 4
Split up,
Spin off,
If section 355 requirements are m...
8
cards
Ch 8
2 options affiliated group has fo...,
Affiliated group of corporations,
Intercompany transactions
62
cards
Exam 2 Review ch 7, 8
2 steps of type c reorganization,
Why would an acquiring corporatio...,
Post reorganization structure of ...
52
cards
Ch 9 Part 1
What does the formation of a part...,
For tax purposes the definition o...,
2 business forms of partnerships
63
cards
Ch 9 Part 2
3 exceptions for when recognition...,
Partnership recognition of gain l...,
Contribution to partnership recog...
57
cards
Ch 9 Part 3
What does basis prevent,
Sec 752 treasury regulations requ...,
What 2 operation items of a partn...
42
cards
Ch 11 Part 1
How are s corporations treated fo...,
3 purposes for congress s creatio...,
Advantage s corp income is exempt...
50
cards
Ch 11 Part 2
Passive income test,
6 common events that terminate s ...,
Passive investment income
55
cards
Ch 11 Part 3
Unlike the partnership taxation r...,
Shareholder loss limitation,
What 4 adjustments does a shareho...
62
cards
Ch 11 Part 4
Built in gains tax,
Taxation of income to s corporati...,
Excess net passive income tax
18
cards
Final Class Notes
How often is partnership basis ca...,
Partnership basis equation,
Loss distributed to partner in ye...
27
cards
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Corporate Tax
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