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Chapter 13

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Chapter 13 ,[object Object],[object Object],Copyright ©2010 Cengage Learning Corporations, Partnerships, Estates & Trusts
Choice of Form of Business Entity ,[object Object],[object Object],[object Object]
Principal Forms of Doing Business ,[object Object],[object Object],[object Object],[object Object],[object Object]
Limited Liability Company (LLC) ,[object Object]
Filing Requirements ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Nontax Factors— Capital Formation ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Nontax Factors— Limited Liability ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Other Nontax Factors ,[object Object],[object Object],[object Object],[object Object]
Single vs. Double Taxation ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Alternative Minimum Tax ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Controlling the Entity Tax ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Fringe Benefits (slide 1 of 2) ,[object Object],[object Object],[object Object]
Fringe Benefits (slide 2 of 2) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Minimizing Double Taxation of C Corporations (slide 1 of 5) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Minimizing Double Taxation of C Corporations (slide 2 of 5) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Minimizing Double Taxation of C Corporations (slide 3 of 5) ,[object Object],[object Object],[object Object],[object Object]
Minimizing Double Taxation of C Corporations (slide 4 of 5) ,[object Object],[object Object],[object Object]
Minimizing Double Taxation of C Corporations (slide 5 of 5) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Entity Formation (slide 1 of 2) ,[object Object],[object Object],[object Object],[object Object]
Entity Formation (slide 2 of 2) ,[object Object],[object Object],[object Object]
Basis Considerations ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Distributions ,[object Object],[object Object],[object Object],[object Object]
Passive Activity Losses (slide 1 of 2) ,[object Object],[object Object],[object Object]
Passive Activity Losses (slide 2 of 2) ,[object Object],[object Object],[object Object],[object Object],[object Object]
At-Risk Rules ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Special Allocations ,[object Object],[object Object],[object Object]
Disposition of a Business or an Ownership Interest ,[object Object],[object Object],[object Object],[object Object]
Sale of Assets by Entity —Seller’s Issues (slide 1 of 3) ,[object Object],[object Object],[object Object],[object Object]
Sale of Assets by Entity —Seller’s Issues (slide 2 of 3) ,[object Object],[object Object],[object Object],[object Object]
Sale of Assets by Entity —Seller’s Issues (slide 3 of 3) ,[object Object],[object Object],[object Object],[object Object]
Liquidating Distribution of Assets to Owner Followed by Owner’s Sale to Third Party (slide 1 of 3) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Liquidating Distribution of Assets to Owner Followed by Owner’s Sale to Third Party (slide 2 of 3) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Liquidating Distribution of Assets to Owner Followed by Owner’s Sale to Third Party (slide 3 of 3) ,[object Object],[object Object],[object Object],[object Object]
Purchase of Business Assets—Buyer’s Issues (slide 1 of 2) ,[object Object],[object Object],[object Object]
Purchase of Business Assets—Buyer’s Issues (slide 2 of 2) ,[object Object],[object Object],[object Object]
Sale of Business Interest—Seller’s Issues (slide 1 of 3) ,[object Object],[object Object],[object Object],[object Object]
Sale of Business Interest—Seller’s Issues (slide 2 of 3) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Sale of Business Interest— Seller’s Issues (slide 3 of 3) ,[object Object],[object Object],[object Object],[object Object]
Purchase of Business Interest—Buyer’s Issues (slide 1 of 3) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Purchase of Business Interest—Buyer’s Issues (slide 2 of 3) ,[object Object],[object Object],[object Object]
Purchase of Business Interest—Buyer’s Issues (slide 3 of 3) ,[object Object],[object Object],[object Object]
Tax Attributes of Different Business Forms (slide 1 of 19) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Tax Attributes of Different Business Forms (slide 2 of 19) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Tax Attributes of Different Business Forms (slide 3 of 19) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Tax Attributes of Different Business Forms (slide 4 of 19) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Tax Attributes of Different Business Forms (slide 5 of 19) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Tax Attributes of Different Business Forms (slide 6 of 19) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Tax Attributes of Different Business Forms (slide 7 of 19) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Tax Attributes of Different Business Forms (slide 8 of 19) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Tax Attributes of Different Business Forms (slide 9 of 19) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Tax Attributes of Different Business Forms (slide 10 of 19) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Tax Attributes of Different Business Forms (slide 11 of 19) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Tax Attributes of Different Business Forms (slide 12 of 19) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Tax Attributes of Different Business Forms (slide 13 of 19) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Tax Attributes of Different Business Forms (slide 14 of 19) ,[object Object],[object Object],[object Object]
Tax Attributes of Different Business Forms (slide 15 of 19) ,[object Object],[object Object],[object Object]
Tax Attributes of Different Business Forms (slide 16 of 19) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Tax Attributes of Different Business Forms (slide 17 of 19) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Tax Attributes of Different Business Forms (slide 18 of 19) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Tax Attributes of Different Business Forms (slide 19 of 19) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object]

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Ppt ch 14
 
Ppt ch 13
Ppt ch 13Ppt ch 13
Ppt ch 13
 
Ppt ch 12
Ppt ch 12Ppt ch 12
Ppt ch 12
 
Ppt ch 11
Ppt ch 11Ppt ch 11
Ppt ch 11
 
P pt ch 10
P pt ch 10P pt ch 10
P pt ch 10
 
Ppt ch 09
Ppt ch 09Ppt ch 09
Ppt ch 09
 
P pt ch 08
P pt ch 08P pt ch 08
P pt ch 08
 
P pt ch 07
P pt ch 07P pt ch 07
P pt ch 07
 
P pt ch 06
P pt ch 06P pt ch 06
P pt ch 06
 
P pt ch 05
P pt ch 05P pt ch 05
P pt ch 05
 
P pt ch 04
P pt ch 04P pt ch 04
P pt ch 04
 
P pt ch 03
P pt ch 03P pt ch 03
P pt ch 03
 
P pt ch 02
P pt ch 02P pt ch 02
P pt ch 02
 
P pt ch 01
P pt ch 01P pt ch 01
P pt ch 01
 

Chapter 13

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  • 2.
  • 3.
  • 4.
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  • 7.
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