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Act 452 - IRC § 332 (no 338 election)
Thetaxjournal
419 views
Liquidation of Subsidiary
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Act 452 - IRC § 336 Related Party Loss Limit on Liquidation
Thetaxjournal
380 views
Neil Yahn Related Party Loss Limitation on Plan of Liquidation (exception to general rule of recognition of losses and gains)
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Act 452 - 368 C Reorganizations
Thetaxjournal
224 views
Voting Stock for assets of target corp (80% test)
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Act 452 - 368 D Reorganization (Spin-Off)
Thetaxjournal
236 views
Example of a Section 368 Spin Off
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Basic Estate Tax Calculation
Thetaxjournal
548 views
Gross estate of individual in 2008 (assumes estate of $5,000,000)
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Act 452 - Section 1014 (e) Transfers within 1 year of death
Thetaxjournal
182 views
Transfers within one year of death and impact on step-up in basis
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Disproportionate Redemptions 302(b)(2)
Thetaxjournal
144 views
Sale or exchange Treatment for disproportionate redemptions
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Section 2032 Alternate Valuation
Thetaxjournal
188 views
Illustration of the 2032 Alternate Valuation Date (decrease in estate assets after 6 months from date of death)
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Code Sections 1014 and 1015 - Tax Basis
Thetaxjournal
278 views
Illustration of step-pp in basis upon death and gift basis (no-step-up)
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Federal Estate Tax Exclusion 2003-2011
Thetaxjournal
555 views
$3,000,0000 Estate and Estate Tax Exclusion (Summary of Gross Estate reduced by expenses and accounting for credit)
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