This lesson is best used after studying Corporate Taxation: Consequences on the Disposition of Section 306 Stock, in class. The lesson includes problem sets to work through, allowing you to apply the Code and Regs. to a variety of situations involving section 306 stock distributions.
This lesson is best used after studying Corporate Taxation in class. The lesson includes problem sets to work through, allowing you to apply the IRS Code section 312 and Regs. to a variety of situations involving the calculation of C corporation earnings and profits.
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 consequences of redemptions under Section 302.
This lesson is best used after studying Corporate Taxation in class. The lesson includes problem sets to work through, allowing you to apply the IRS Code section 302(B)(4) and Regs. to a variety of situations involving redemptions in partial liquidation.
This lesson is best used after studying Corporate Taxation in class. The lesson includes problem sets to work through, concerning redemptions that are not equivalent to dividends under section 301(b)(1) and allowing you to apply the Code and Regs. to a variety of situations involving redemptions that are not equivalent to dividends.
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.
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, 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 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 corporate 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: 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.