This lesson is best used after studying Taxation of Business Entities in class. The lesson provides problem sets to work through to allow you to refine your ability to apply the Code and Regs. to a variety of situations involving the definition and formation of partnership, including section 761.
Tax Law
This lesson is best used after studying Taxation of Business Entities in class. The lesson provides problem sets to work through to allow you to refine your ability to apply the Code and Regs. to a variety of situations involving the formation of C Corporations and the effect of liabilities. The lesson reviews several sections of the IRS Code, including section 357.
This lesson is best used after studying Taxation of Business Entities in class. The lesson provides problem sets to work through to allow you to refine your ability to apply the Code and Regs. to a variety of situations involving partnership formation, especially liabilities. Code sections reviewed include 731, 722, 733, and 752.
This lesson is best used after studying Taxation of Business Entities in class. The lesson provides problem sets to work through to allow you to refine your ability to apply the Code and Regs., including section 1362, to a variety of situations involving S Corporation Formations elections.
This lesson is best used after studying Taxation of Business Entitites in class. The lesson provides problem sets to work through to allow you to refine your ability to apply IRS Code section 351 and Regs. to a variety of situations involving basic issues of the definition and formation of C corporations.
This lesson is best used after studying Corporate Taxation: Reorganizations in class. The lesson provides problem sets to work through to allow you to refine your ability to apply the Code and Regs. to a variety of situations concerning the definition of D reorganizations.
This lesson is best used after studying Corporate Taxation: Reorganizations in class. The lesson provides problem sets to work through to allow you to refine your ability to apply the Code and Regs. to a variety of situations involving the tax consequences of C reorganizations.
This lesson is best used after studying Corporate Taxation: Reorganizations in class. The lesson provides problem sets to work through to allow you to refine your ability to apply section 368(a)(1)(G) of the Code and Regs. to a variety of situations involving the definition of G reorganizations.
This lesson is best used after studying Corporate Taxation: Reorganizations in class. The lesson provides problem sets to work through to allow you to refine your ability to apply the Code and Regs. to a variety of situations involving the definition of C reorganizations under IRS Code section 368(a)(1)(C).
This lesson is best used after studying Corporate Taxation: Reorganizations in class. The lesson provides problem sets to work through to allow you to refine your ability to apply the Code and Regs. to a variety of situations involving the definition of F reorganizations under IRS Code section 368(a)(1)(F).
This lesson is best used after studying Corporate Taxation: Reorganizations in class. The lesson provides problem sets to work through to allow you to refine your ability to apply the Code and Regs. to a variety of situations involving the tax consequences of B reorganizations. Specifically, the lesson includes application of IRS Code sections 354 and 358 to problems.
This lesson is best used after studying Corporate Taxation: Reorganizations in class. The lesson provides problem sets to work through to allow you to refine your ability to apply the Code and Regs. to a variety of situations involving the definition of E reorganizations under IRS Code section 368.
This lesson is best used after studying Corporate Taxation: Reorganizations in class. The lesson provides problem sets to work through to allow you to refine your ability to apply the Code and Regs. to a variety of situations involving the definition of B reorganizations under IRS Code section 368(a)(1).
This lesson is best used after studying Corporate Taxation: Reorganizations in class. The lesson provides problem sets to work through to allow you to refine your ability to apply the Code and Regs. to a variety of situations involving the tax consequences of divisive D reorganizations. The lesson's analysis centers on IRS code sections 356 and 358.
This lesson is best used after studying Corporate Taxation: Reorganizations in class. The lesson provides problem sets to work through to allow you to refine your ability to apply IRS Code sections 354, 356, 358, and 361 and the related Regs. to a variety of situations involving tax consequences of A reorganizations.
This lesson is best used after studying Corporate Taxation: Reorganizations in class. The lesson provides problem sets to work through to allow you to refine your ability to apply the Code and Regs. to a variety of situations involving the tax consequences of acquisitive D reorganizations. IRS Code sections 354, 356, 358 and 361 are examined.
This lesson is best used after studying Corporate Taxation: Reorganizations in class. The lesson provides problem sets to work through to allow you to refine your ability to apply the IRS Code section 368 and Regs. to a variety of situations involving the definition of a reorganization.
This lesson is best used after studying Corporate Taxation: Liquidations in class. The lesson provides problem sets to work through to allow you to refine your ability to apply the IRS Code section 332 and Regs. to a variety of situations involving subsidiary liquidations.
This lesson is best used after studying Corporate Taxation: Liquidations in class. The lesson provides problem sets to work through to allow you to refine your ability to apply the IRS Code section 336 and Regs. to distributions of property in complete liquidations.
This lesson is best used after studying Corporate Taxation in class. The lesson includes problem sets to work through, allowing you to apply the Code and Regs. to a variety of situations involving corporate liquidations.
This lesson is best used after studying Corporate Taxation in class. The lesson includes problem sets to work through, allowing you to apply section 302(B(3) of the Code and Regs. to a variety of situations involving general applicability of deduction limitations.
This lesson is best used after studying Corporate Taxation in class. The lesson includes problem sets to work through, allowing you to apply the Code and Regs. to a variety of situations involving constructive ownership of stock under IRS Code section 318.
This lesson is best used after studying Corporate Taxation in class. The lesson includes problem sets to work through, allowing you to apply the Code and Regs. to a variety of situations involving substantially disproportionate redemptions under section 302(b)(2).
This lesson is best used after studying Corporate Taxation in class. The lesson includes problem sets to work through concerning redemption through the use of related corporations under section 304, allowing you to apply the Code and Regs.