U.S. Taxation of Business Entities

  • دعنا نشارك هذا :

خصائص الدورة:

  • 57 درس
  • 06:37:27
  • 26 طالب
  • انجليزى
  • Dec 12, 2016
  • Edspira
    • (4.59) 5
  1. 01 The 3 Sources of Federal Tax Law in the U.S. 00:06:23
  2. 02 The Different Types of Business Entities in the U.S. 00:08:11
  3. 03 Comparing Business Entity Types 00:12:14
  4. 04 Sole Proprietorships Advantages and Disadvantages 00:03:14
  5. 05 Partnerships Advantages and Disadvantages 00:06:21
  6. 06 C Corporations Advantages and Disadvantages 00:05:22
  7. 07 S Corporations Advantages and Disadvantages 00:05:31
  8. 08 LLCs Advantages and Disadvantages 00:02:57
  9. 09 Section 351 Transaction (U.S. Corporate Tax) 00:05:41
  10. 10 Section 351 Transaction with the Transfer of Services (U.S. Corporate Tax) 00:07:34
  11. 11 Section 351 Transaction with Boot (U.S. Corporate Tax) 00:05:44
  12. 12 Section 351 transaction with Section 357 liabilities (U.S. Corporate Tax) 00:08:59
  13. 13 How to Calculate Transferor's Basis-- Section 351 (U.S. Corporate Tax) 00:08:44
  14. 14 How to Allocate Basis to Multiple Classes of Stock-- Section 351 (U.S. Corporate Tax) 00:06:36
  15. 15 How to Determine Holding Period of Stock in a Section 351 Transaction (U.S. Corporate Tax) 00:06:54
  16. 16 How to Calculate Corporation's Basis in a Section 351 Transaction (U.S. Corporate Tax) 00:04:57
  17. 17 How to Calculate Corporation's Basis per Section 351 with a Built-in Loss (U.S. Corporate Tax) 00:11:19
  18. 18 The 3 Accounting Methods for Corporate Tax Returns (U.S. Corporate Tax) 00:03:53
  19. 19 3 Tax Advantages of Debt (U.S. Corporate Tax) 00:04:46
  20. 20 4 Tax Advantages of Using Equity (U.S. Corporate Tax) 00:06:13
  21. 21 After-tax Cost of Debt vs. Equity (U.S. Corporate Tax) 00:07:45
  22. 22 The 5 Factors of Section 385 for Classifying as Debt or Equity (U.S. Corporate Tax) 00:04:16
  23. 23 Earnings Stripping (U.S. Corporate Tax) 00:06:12
  24. 24 Section 1244 Stock (U.S. Corporate Tax) 00:05:30
  25. 25 Junk Bonds and Taxes: The AHYDO Rules (U.S. Corporate Tax) 00:05:15
  26. 26 E&P Earnings and Profits (U.S. Corporate Tax) 00:10:13
  27. 27 Current E&P vs. Accumulated E&P (U.S. Corporate Tax) 00:08:42
  28. 28 How to Allocate E&P to Multiple Distributions (U.S. Corporate Tax) 00:09:25
  29. 29 Section 301 Nonliquidating Distribution (U.S. Corporate Tax) 00:06:37
  30. 30 Qualified Dividends vs. Ordinary Dividends (U.S. Tax) 00:03:29
  31. 31 Constructive Dividends (U.S. Tax) 00:06:47
  32. 32 Limitations on the Dividends Received Deduction (U.S. Corporate Tax) 00:06:23
  33. 33 Dividends Received Deduction (U.S. Corporate Tax) 00:03:23
  34. 34 Section 305 Taxability of Stock Dividends (U.S. Corporate Tax) 00:05:51
  35. 35 Section 302 Redemptions (U.S. Corporate Tax) 00:13:15
  36. 36 Redemptions vs. Dividends (U.S. Corporate Tax) 00:06:56
  37. 37 Taxable Acquisitions in U.S. Corporate Tax 00:07:04
  38. 38 Tax Free Reorganizations in U.S. Corporate Tax 00:07:57
  39. 39 Type A Tax Free Reorganizations (U.S. Corporate Tax) 00:09:06
  40. 40 Forward Triangular Merger Type A Tax Free Reorganization (U.S. Corporate Tax) 00:04:38
  41. 41 Reverse Triangular Merger Type A Tax Free Reorganization (U.S. Corporate Tax) 00:04:57
  42. 42 Type B Tax Free Reorganization (U.S. Corporate Tax) 00:09:15
  43. 43 Type C Tax Free Reorganizations (U.S. Corporate Tax) 00:07:37
  44. 44 Type D Acquisitive Tax Free Reorganization (U.S. Corporate Tax) 00:05:38
  45. 45 Spin-offs, Split-offs, and Split-ups (U.S. Corporate Tax) 00:07:05
  46. 46 Type D Divisive Reorganizations (U.S. Corporate Tax) 00:05:55
  47. 47 Consolidated Tax Return Requirements (U.S. Tax) 00:05:46
  48. 48 5 Advantages of Filing a Consolidated Tax Return (U.S. Tax) 00:07:01
  49. 49 5 Disadvantages of Filing a Consolidated Tax Return (U.S. Tax) 00:06:25
  50. 50 Excess Loss Account Section 1502 (U.S. Tax) 00:04:04
  51. 51 Introduction to International Tax U.S. Taxation 00:07:27
  52. 52 Subpart F Income of Controlled Foreign Corporations U.S. Taxation 00:07:42
  53. 53 GILTI (Global Intangible Low-taxed Income) U.S. Taxation 00:05:48
  54. 54 Base Erosion Anti-abuse Tax (BEAT) U.S. Taxation 00:07:27
  55. 55 Partnership Tax in the U.S. 00:21:24
  56. 56 How to Calculate Outside Basis of a Partner 00:08:58
  57. 57 Inside Basis vs Outside Basis Partnership 00:04:41
    This playlist discusses Section 351 transactions, which allow individuals to defer the recognition of gain or loss when they transfer property to a corporation in exchange for the corporation's stock and have control of the corporation (80% of vote and value) immediately afterwards.

    كورس U.S. Taxation of Business Entities كامل مجانى لتعلم محاسبة الضرائب اونلاين بإحتراف شرح Edspira مع شهادة مجانية معتمدة من تيرا كورسيز

    سيتم تفعيل التعليقات قريبا

    4.6

    متوسط التقييمات

    80%
    0%
    20%
    0%
    0%
    a
    Apr 25, 2022 13:46:32
    ayarashad323
    s
    Jun 19, 2021 22:00:24
    shmos1996
    y
    Jun 09, 2021 11:24:27
    youtube
    u
    Apr 25, 2022 14:28:12
    uapp3360
    n
    Feb 07, 2022 18:55:17
    nsamir7788