Taxation of Business Entities

Business

2021-08-02

Lessons List

The 3 Sources of Federal Tax Law in the U S

The Different Types of Business Entities in the U S

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 Transaction U S Corporate Tax

Section 351 Transaction with the Transfer of Services U S Corporate Tax

Section 351 Transaction with Boot U S Corporate Tax

Section 351 transaction with Section 357 liabilities U S Corporate Tax

How to Calculate Transferor s Basis Section 351 U S Corporate Tax

How to Allocate Basis to Multiple Classes of Stock Section 351 U S Corporate Tax

How to Determine Holding Period of Stock in a Section 351 Transaction U S Corporate Tax

How to Calculate Corporation s Basis in a Section 351 Transaction U S Corporate Tax

How to Calculate Corporation s Basis per Section 351 with a Built in Loss U S Corporate Tax

The 3 Accounting Methods for Corporate Tax Returns U S Corporate Tax

3 Tax Advantages of Debt U S Corporate Tax

4 Tax Advantages of Using Equity U S Corporate Tax

After tax Cost of Debt vs Equity U S Corporate Tax

The 5 Factors of Section 385 for Classifying as Debt or Equity U S Corporate Tax

Earnings Stripping U S Corporate Tax

Section 1244 Stock U S Corporate Tax

Junk Bonds and Taxes The AHYDO Rules U S Corporate Tax

E P Earnings and Profits U S Corporate Tax

Current E P vs Accumulated E P U S Corporate Tax

How to Allocate E P to Multiple Distributions U S Corporate Tax

Section 301 Nonliquidating Distribution U S Corporate Tax

Qualified Dividends vs Ordinary Dividends U S Tax

Constructive Dividends U S Tax

Limitations on the Dividends Received Deduction U S Corporate Tax

Dividends Received Deduction U S Corporate Tax

Section 305 Taxability of Stock Dividends U S Corporate Tax

Section 302 Redemptions U S Corporate Tax

Redemptions vs Dividends U S Corporate Tax

Taxable Acquisitions in U S Corporate Tax

Tax Free Reorganizations in U S Corporate Tax

Type A Tax Free Reorganizations U S Corporate Tax

Forward Triangular Merger Type A Tax Free Reorganization U S Corporate Tax

Reverse Triangular Merger Type A Tax Free Reorganization U S Corporate Tax

Type B Tax Free Reorganization U S Corporate Tax

Type C Tax Free Reorganizations U S Corporate Tax

Type D Acquisitive Tax Free Reorganization U S Corporate Tax

Spin offs Split offs and Split ups U S Corporate Tax

Type D Divisive Reorganizations U S Corporate Tax

Consolidated Tax Return Requirements U S Tax

5 Advantages of Filing a Consolidated Tax Return U S Tax

5 Disadvantages of Filing a Consolidated Tax Return U S Tax

Excess Loss Account | Section 1502 U S Tax

Introduction to International Tax | U S Taxation

Subpart F Income of Controlled Foreign Corporations | U S Taxation

GILTI Global Intangible Low taxed Income | U S Taxation

Base Erosion Anti abuse Tax BEAT | U S Taxation

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Business entities are either not taxed at all, or they are taxed at a corporate rate. If a business entity is classified as a pass-through tax entity, it does not pay income taxes. Rather, the business owners pay taxes on any business profits.How are business entities taxed? Business entity tax obligations Partnerships are pass-through tax entities. The business itself does not pay income taxes. The tax liability skips, or “passes through,” the business and falls onto the partners. Generally, partners pay taxes on business income based on how much of the business they own.

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Taxation of Business Entities

Business

The 3 Sources of Federal Tax Law in the U S

The Different Types of Business Entities in the U S

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 Transaction U S Corporate Tax

Section 351 Transaction with the Transfer of Services U S Corporate Tax

Section 351 Transaction with Boot U S Corporate Tax

Section 351 transaction with Section 357 liabilities U S Corporate Tax

How to Calculate Transferor s Basis Section 351 U S Corporate Tax

How to Allocate Basis to Multiple Classes of Stock Section 351 U S Corporate Tax

How to Determine Holding Period of Stock in a Section 351 Transaction U S Corporate Tax

How to Calculate Corporation s Basis in a Section 351 Transaction U S Corporate Tax

How to Calculate Corporation s Basis per Section 351 with a Built in Loss U S Corporate Tax

The 3 Accounting Methods for Corporate Tax Returns U S Corporate Tax

3 Tax Advantages of Debt U S Corporate Tax

4 Tax Advantages of Using Equity U S Corporate Tax

After tax Cost of Debt vs Equity U S Corporate Tax

The 5 Factors of Section 385 for Classifying as Debt or Equity U S Corporate Tax

Earnings Stripping U S Corporate Tax

Section 1244 Stock U S Corporate Tax

Junk Bonds and Taxes The AHYDO Rules U S Corporate Tax

E P Earnings and Profits U S Corporate Tax

Current E P vs Accumulated E P U S Corporate Tax

How to Allocate E P to Multiple Distributions U S Corporate Tax

Section 301 Nonliquidating Distribution U S Corporate Tax

Qualified Dividends vs Ordinary Dividends U S Tax

Constructive Dividends U S Tax

Limitations on the Dividends Received Deduction U S Corporate Tax

Dividends Received Deduction U S Corporate Tax

Section 305 Taxability of Stock Dividends U S Corporate Tax

Section 302 Redemptions U S Corporate Tax

Redemptions vs Dividends U S Corporate Tax

Taxable Acquisitions in U S Corporate Tax

Tax Free Reorganizations in U S Corporate Tax

Type A Tax Free Reorganizations U S Corporate Tax

Forward Triangular Merger Type A Tax Free Reorganization U S Corporate Tax

Reverse Triangular Merger Type A Tax Free Reorganization U S Corporate Tax

Type B Tax Free Reorganization U S Corporate Tax

Type C Tax Free Reorganizations U S Corporate Tax

Type D Acquisitive Tax Free Reorganization U S Corporate Tax

Spin offs Split offs and Split ups U S Corporate Tax

Type D Divisive Reorganizations U S Corporate Tax

Consolidated Tax Return Requirements U S Tax

5 Advantages of Filing a Consolidated Tax Return U S Tax

5 Disadvantages of Filing a Consolidated Tax Return U S Tax

Excess Loss Account | Section 1502 U S Tax

Introduction to International Tax | U S Taxation

Subpart F Income of Controlled Foreign Corporations | U S Taxation

GILTI Global Intangible Low taxed Income | U S Taxation

Base Erosion Anti abuse Tax BEAT | U S Taxation

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