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Corporate, Partnership, Estate And Gift Taxation

by
ISBN13:

9780759351868

ISBN10:
0759351864
Format:
Paperback
Pub. Date:
4/15/2005
Publisher(s):
Custom Publishing
List Price: $130.95
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Summary

The text emphasizes those areas of taxation generally accepted as essential to the education of those pursuing careers in taxation or tax-related fields. The first eight chapters are devoted to the tax problems of regular corporations and their shareholders. These chapters are followed by a separate chapter examining the special problems of international taxation, an area of growing importance. Two chapters consider the taxation partnerships and partners while one chapter examines S corporations. Federal estate and gift taxation is discussed in one chapter. Two additional chapters contain the related topics of the income taxation of estates, trusts, and beneficiaries and the major aspects of family tax planning. For those students who have not had previous exposure to tax research, a separate chapter provides an introduction to this important topic. The skills explained in this chapter may be applied to the research questions contained at the end of most chapters. In addition, a chapter is devoted to the procedural aspects of taxation, including the special concerns for those involved in tax practice. The scope of this text is intentionally broad to accommodate a variety of uses and to provide flexibility for instructors in designing advanced tax courses. It is neither our intention nor our belief that all of the contents can or should be covered in a single three-semester-hour course. The sheer technical detail of the material presented is obviously more than can be covered in one course without selective pruning. Our hope is that instructors can adapt the text to satisfy their varying needs. In this regard, the ample coverage of what we believe are the most relevant topics - filled with examples and exhibits - should meet the desires of the most demanding users.

Table of Contents

Part I CORPORATE TAXATION
Income Taxation of Corporations
Overview of Business Forms
2(3)
Sole Proprietorships
2(1)
Partnerships
3(1)
S Corporations
4(1)
Corporate Taxpayers
4(1)
Limited Liability Companies
4(1)
What Is a Corporation?
5(2)
Associations
5(1)
Limited Liability Companies
6(1)
Sham Corporations
6(1)
Comparison of Corporate and Individual Income Taxation
7(16)
Gross Income
7(1)
Deductions
8(1)
Dividends-Received Deduction
9(5)
Organizational Expenditures
14(1)
Net Operating Loss
15(2)
Charitable Contributions
17(2)
Capital Gains and Losses
19(2)
Sales of Depreciable Property
21(1)
Transactions Between Corporations and their Shareholders
22(1)
Computation of Corporate Income Tax
23(12)
Personal Service Corporations
25(1)
Controlled Corporations
25(5)
Alternative Minimum Tax
30(4)
Tax Credits
34(1)
Accounting Periods and Methods
34(1)
Corporate Tax Forms and Filing Requirements
35(17)
Filing Requirements
43(1)
Estimated Tax Payments
43(2)
Example of Corporate Tax Return
45(7)
Problem Materials
52
Corporate Formation and Capital Structure
Incorporation in General
2(3)
Identifying the Tax Consequences
3(2)
Section 351: Transfers to Controlled Corporations
5(17)
The Property Condition
6(1)
The Control Condition
7(3)
Solely for Stock and the ``Boot'' Exception
10(2)
Liabilities Assumed by the Corporation
12(4)
Basis of Transferor's Stock
16(2)
Corporation's Gain or Loss
18(1)
Corporation's Basis for Property Received
18(1)
Special Considerations
19(3)
Contributions to Capital
22(1)
Shareholder Contributions
22(1)
Nonshareholder Contributions
23(1)
The Corporation's Capital Structure
23(11)
Stock versus Debt: A Comparison
23(3)
Debt Treated as Stock
26(2)
Losses on Stock and Debt Investments
28(2)
Section 1244 Stock
30(2)
Qualified Small Business Stock
32(2)
Tax Planning
34(4)
Taxable versus Nontaxable Transfers to Controlled Corporations
34(3)
Appreciated Property: Transfer versus Lease
37(1)
Section 351 Economics and Precontribution Allocations
38(1)
Problem Materials
38
Corporate Distributions: Cash, Property, and Stock Dividends
Introduction
2(1)
Section 301: Distributions in General
3(11)
Taxation of Distributions to Shareholders: Statutory Scheme
4(1)
Earnings and Profits
4(7)
Current Versus Accumulated E&P
11(1)
Dividend Distributions
11(3)
Distributions of Property
14(6)
Effect of Property Distribution on the Shareholder: Amount and Basis of Property Distribution
15(1)
Corporate Gain or Loss on Property Distributions
16(1)
Effect of Property Distributions on the Corporation's E&P
17(3)
Constructive Distributions
20(4)
Excessive Compensation
21(2)
Loans
23(1)
Payments for the Shareholder's Benefit
23(1)
Shareholder Use of Corporate Property
24(1)
Bargain Purchases
24(1)
Distributions of Stock and Stock Rights
24(6)
Stock Dividends: A Historical Perspective
24(1)
Nontaxable Distributions of Stock and Rights
25(4)
Taxable Stock Dividends
29(1)
Tax Planning
30(3)
Avoiding Distributions Out of Earnings and Profits
32(1)
Nondividend Distributions
32(1)
Problem Materials
33
Corporate Distributions: Stock Redemptions and Partial Liquidations
Introduction
2(1)
Stock Redemptions
2(19)
Treatment of Stock Redemptions: General Considerations
3(2)
Treatment of the Shareholder: Sale Versus Dividend
5(2)
Constructive Ownership Rules
7(3)
Redemptions Not Equivalent to a Dividend: § 302(b)(1)
10(1)
Substantially Disproportionate Redemptions: § 302(b)(2)
11(2)
Redemptions in Complete Termination of the Shareholder's Interest: § 302(b)(3)
13(1)
Redemptions Qualifying as Partial Liquidations
14(3)
Redemptions to Pay Death Taxes: § 303
17(1)
Treatment of the Redeeming Corporation
18(3)
Stock Redemption by Related Corporations
21(5)
Brother-sister Redemptions
22(2)
Parent-subsidiary Redemptions
24(2)
Preferred Stock Bailouts: § 306
26(3)
Section 306 Stock Defined
26(1)
Dispositions of § 306 Stock
27(2)
Exceptions to § 306
29(1)
Tax Planning
29
Extracting Corporate Earnings at Capital Gains Rates
29(1)
Redemptions of Gifted Stock
29(1)
Bootstrap Acquisitions
30(1)
Redemptions to Pay Death Taxes
30(1)
Redemptions and Charitable Contributions
31(1)
Problem Materials
31
Complete Liquidations
Introduction
2(1)
Complete Liquidations in General
2(1)
Complete Liquidations: Effect on Shareholders
3(5)
The General Rule: § 331
4(3)
Basis to Shareholder
7(1)
Complete Liquidation: Effect on the Corporation
8(3)
Gain or Loss to the Liquidating Corporation
8(3)
Basis and Effect on Earnings and Profits
11(1)
Liquidation of a Subsidiary
11(10)
Effect on the Parent: Code § 332
11(1)
Effect on Subsidiary: Code § 337
12(2)
Section 334: Basis of Assets
14(3)
Section 338: Stock Purchases Treated as Asset Purchases
17(4)
Tax Planning
21(3)
Buying and Selling Businesses
21(2)
Section 338: Election
23(1)
Shareholder Considerations
23(1)
Liquidating a Subsidiary
23(1)
Problem Materials
24
Penalty Taxes on Corporate Accumulations
Introduction
2(1)
Accumulated Earnings Tax
3(14)
An Overview
3(1)
Intent
4(1)
Reasonable Needs of the Business
5(6)
Computation of the Accumulated Earnings Tax
11(2)
Accumulated Earnings Credit
13(3)
Dividends-Paid Deduction
16(1)
Personal Holding Company Tax
17(14)
Personal Holding Company Defined
18(1)
PHC Ownership Test
19(1)
Income Test
20(1)
Adjusted Ordinary Gross Income
20(3)
Personal Holding Company Income (PHCI)
23(5)
Computation of the PHC Tax
28(3)
Tax Planning
31(7)
Accumulated Earnings Tax
31(2)
Personal Holding Company Tax
33(5)
Problem Materials
38
Part II ADVANCED CORPORATE TAX TOPICS
Corporate Reorganizations
Introduction
2(1)
Tax-Free Reorganizations: General Requirements
3(3)
Continuity of Interest
3(1)
Continuity of Business Enterprise
4(1)
Control
5(1)
Acceptable Patterns of Reorganization: Types A--G
6(25)
``A'' Reorganization
7(8)
``B'' Reorganization
15(3)
``C'' Reorganization
18(3)
``D'' Reorganization
21(8)
``E'' Reorganization
29(1)
``F'' Reorganization
30(1)
``G'' Reorganization
30(1)
Judicial Limitations
31(1)
Plan of Reorganization
31(1)
Tax Consequences of Reorganization
31(8)
Acquiring Corporation
32(2)
Acquired (Target) Corporation
34(2)
Shareholders
36(3)
Carryover of Tax Attributes
39(8)
Code § 381: Carryovers in Certain Corporation Acquisitions
40(1)
Earnings and Profits
41(1)
Carryover of Net Operating Loss
42(4)
Built-in Gains
46(1)
Section 269
47(1)
Problem Materials
47
Consolidated Tax Returns
The History of the Consolidated Return
3(1)
The Consolidated Return Regulations
4(1)
Advantages and Disadvantages of the Consolidated Tax Return
5(1)
Advantages of Consolidated Returns
5(1)
Disadvantages of Consolidated Returns
5(1)
Eligibility for Filing the Consolidated Return
6(7)
Affiliated Groups
6(3)
The Election
9(1)
Discontinuing the Election
10(2)
Determining the Year Income Is Reported
12(1)
Computation of the Consolidated Tax Liability: An Overview
13(6)
Separate Taxable Income
14(1)
Consolidated Items
15(1)
Computation of the Consolidated Tax Liability
15(1)
Dual Resident Corporations
16(3)
Intercompany Transactions
19(7)
Definitional Approach
20(1)
Matching Rule
21(3)
Acceleration Rule
24(1)
Simplification of Inventory Rules
25(1)
Anti-Avoidance Rules
25(1)
Consolidated Items
26(4)
The Consolidated Net Operating Loss
26(1)
Consolidated Capital Gains and Losses
27(1)
The Consolidated Dividends-Received Deduction
27(1)
The Consolidated Charitable Contribution Deduction
28(1)
The Consolidated Tax Liability
29(1)
The Consolidated Tax Credit
29(1)
Limitations and Adjustments Due to Consolidation
30(11)
Separate Return Limitation Years
30(2)
Modified SRLY Rules
32(1)
Final SRLY Regulations
33(1)
Built-in Losses
34(1)
Reverse Acquisitions
35(3)
Carrybacks and Carryovers to Separate Return Years
38(1)
Consolidated Return Change of Ownership
39(1)
Relationship to § 382
40(1)
Investment In Subsidiaries
41(7)
Basis Adjustments
41(1)
Basis Rules for Years Beginning on or After January 1, 1995
41(3)
Excess Loss Account
44(1)
Loss Disallowance Rule
45(1)
Earnings and Profits
46(2)
Operating Rules
48(1)
Common Accounting Periods
48(1)
Estimated Tax Payments
48(1)
Tax Liability of the Group
48(1)
Common Parent as Agent
49(1)
Problem Materials
49
Part III FLOW-THROUGH ENTITIES
Taxation of Partnerships and Partners
Definitions
2(3)
What Is a Partnership?
3(1)
Electing out of Subchapter K
3(1)
General and Limited Partnerships
4(1)
Entity and Aggregate Theories
4(1)
Forming a Partnership
5(12)
Contributions of Property
6(1)
Effect of Partnership Liabilities on Basis
7(7)
Contribution of Services
14(3)
Operating the Partnership
17(12)
The Partnership's Taxable Year
17(2)
Organization Costs and Syndication Fees
19(1)
Computation of Partnership Taxable Income
20(7)
Reporting of Partnership Items by Partners
27(1)
Self-Employment Income and Estimated Tax Payments
28(1)
Adjustments to Partner's Basis
28(1)
Partners' Distributive Shares
29(10)
Substantial Economic Effect
29(3)
Allocations with Respect to Contributed Property
32(2)
Retroactive Allocations
34(1)
Basis Limitation on Loss Deductibility
35(1)
Additional Loss Limitations
36(3)
Transactions Between Partners and Partnerships
39(2)
Sales Between Partners and Controlled Partnerships
41(1)
Tax Planning with a Partnership
41(4)
Problem Materials
45
Partnership Distributions, Dispositions of Partnership Interests, and Partnership Terminations
Partnership Distributions
2(17)
Current Distributions
3(5)
Liquidating Distributions
8(5)
Section 736 Payments
13(2)
Dispositions of Distributed Property
15(1)
Basis Adjustments to Partnership Property
16(3)
Disproportionate Distributions
19(5)
Partnership Hot Assets
19(2)
The Aggregate Theory and Partnership Distributions
21(1)
Mechanics of 751(B)
22(2)
Dispositions of Partnership Interests
24(13)
Sales of Partnership Interests
24(8)
Other Dispositions of Partnership Interests
32(5)
Partnership Termination
37(2)
Technical Terminations
37(1)
Effect of Termination
38(1)
Partnership Mergers and Divisions
38(1)
Problem Materials
39
S Corporations
Introduction
2(1)
S Corporation Eligibility Requirements
3(6)
Eligible Corporations
3(1)
Shareholder Requirements
4(3)
One Class of Stock
7(2)
Election of S Corporation Status
9(7)
Making the Election: Manner and Period of Effect
9(2)
Termination of the Election
11(5)
Election after Termination
16(1)
Operating the S Corporation
16(16)
Determining S Corporation Net Income
16(5)
Reporting S Corporation Income
21(8)
Allocations to Shareholders
29(2)
Losses of the S Corporation
31(1)
Determining Shareholder Basis
32(6)
Basis in S Corporate Stock
32(2)
Basis in S Corporation Debt
34(4)
Relationship between an S Corporation and Its Shareholders
38(3)
Transactions between S Corporations and Their Shareholders
38(1)
Selecting a Taxable Year
39(2)
Family Ownership
41(1)
Current Distributions of Corporate Assets
42(10)
The E&P Question
42(1)
S Corporations with No AE&P
43(1)
S Corporations with AE&P
44(6)
Distributions of Property
50(1)
Special Rules Relating to Source of Distributions
50(1)
Post-Termination Transactions
51(1)
Taxes Imposed on the S Corporation
52(7)
Tax on Excessive Passive Income
52(2)
Tax on Built-In Gains
54(4)
LIFO Recapture Tax
58(1)
Estimated Taxes
59(1)
Disposition of Ownership Interest
59(1)
Worthless Securities
59(1)
Corporate Liquidation
59(1)
Tax Planning
60(5)
Choice of Entity: Comparing S Corporations, C Corporations, Partnerships, and LLCs
60(5)
Problem Materials
65
Part IV MULTIJURISDICTIONAL TAXATION
International Taxation
Introduction
2(1)
Taxation of U.S. Citizens
3(9)
Foreign Source Income
3(2)
Foreign Tax Credits or Deductions
5(2)
Foreign Income Exclusions for Individuals
7(2)
Qualifying Individuals
9(2)
Elections to Exclude
11(1)
Special Rules Affecting Deductions, Credits, and Exclusions
11(1)
Taxation of U.S.-Based Corporations
12(6)
Foreign Tax Credits or Deductions
13(5)
Dividends-Received Deduction
18(1)
Tax Incentives to Exporting
18(4)
Extraterritorial Income Exclusion
19(2)
The Foreign Sales Corporation
21(1)
The Domestic International Sales Corporation
21(1)
Tax Incentives for Foreign Operations
22(3)
The Controlled Foreign Corporation
22(3)
Foreign Personal Holding Company
25(1)
The Possessions Corporation
25(1)
Allocations Affecting Affiliated Companies
25(5)
Allocating Income Among Affiliated Companies
26(1)
Allocating Deductions Among Affiliated Companies
27(1)
Relief from Double Taxation
28(2)
Foreign Currency Gains and Losses
30(4)
Transaction Method
31(1)
Profit and Loss Method
32(1)
Blocked Currencies
33(1)
U.S. Taxation of Aliens
34(2)
U.S. Taxation of Expatriates
36(2)
Tax Planning Considerations
38(2)
Taxation of U.S. Citizens
38(1)
Taxation of U.S.-Based Corporations
39(1)
Controlled Foreign Corporation
39(1)
U.S. Taxation of Aliens
39(1)
Problem Materials
40
State and Local Taxation
Introduction
2(1)
Types of State and Local Taxes
3(3)
State Income Taxes
3(1)
Sales and Use Taxes
3(1)
Property Taxes
4(1)
Other Taxes and Fees
5(1)
Multistate Corporate Income Taxation
6(20)
Jurisdiction to Tax
6(4)
Computation of State Taxable Income
10(3)
Business and Nonbusiness Income
13(1)
Allocation of Nonbusiness Income
14(1)
Apportionment of Business Income
15(1)
Sales Factor
16(3)
Property Factor
19(2)
Payroll Factor
21(1)
Alternative Approaches to Filing Returns
22(2)
Unitary Business Principle
24(2)
State Taxation of S Corporations
26(2)
State Taxation of Partnerships and LLCs
28(1)
Tax Planning Considerations
29
Avoiding Nexus with High-Tax States
30(1)
Subjecting Income to Apportionment
31(1)
Altering Apportionment Factors
32(2)
Electing to File Consolidated or Combined Returns
34(1)
Making a Water's Edge Election
35(1)
Establishment of a Passive Investment Company
35(1)
Intercompany Management Fees and Other Charges
36(1)
Problem Materials
36
Part V FAMILY TAX PLANNING
Estate and Gift Taxation
Introduction
2(2)
History and Overview
3(1)
Property Interests
4(2)
Forms of Co-Ownership
4(1)
Life Estates, Reversions, and Remainders
5(1)
The Gift Tax
6(9)
Transfers Subject to Tax
6(2)
Valuation
8(2)
Basis
10(1)
The Gift Tax Exclusion
10(1)
Gift Splitting
11(1)
Gifts to Political and Charitable Organizations
11(1)
The Gift Tax Marital Deduction
12(1)
Computation and Filing
12(3)
The Overlap Between the Gift and Estate Taxes
15(1)
Transfers of Property at Death
15(1)
Role of a Will
15(1)
Intestacy
16(1)
Probate
16(1)
The Taxable Estate
16(1)
The Gross Estate Concept
17(4)
Valuation of Gross Estate and Basis
18(1)
Basis
19(1)
Special use Valuation: § 2032A
20(1)
Gross Estate Inclusions
21(5)
Insurance on the Life of the Decedent
21(1)
Survivor Benefits
21(1)
Joint Interests
22(1)
General Powers of Appointment
22(2)
Transfers Taking Effect at Death
24(1)
Gifts in Contemplation of Death
25(1)
Transfers for Insufficient Consideration
26(1)
Deductions from the Gross Estate
26(5)
Expenses, Indebtedness and Taxes
26(2)
Losses
28(1)
State Death Taxes
28(1)
Charitable Contributions
29(1)
The Marital Deduction
30(1)
Computation of the Estate Tax
31(4)
Estate Tax Credits
32(1)
A Comprehensive Example
33(1)
Payment of the Estate Tax
34(1)
The Generation-Skipping Transfer Tax
35(1)
Tax Planning Considerations
36(1)
Problem Materials
36
Income Taxation of Estates and Trusts
Introduction
2(1)
The Function of Estates and Trusts
2(3)
Estates
2(1)
Trusts
3(1)
Trust Beneficiaries
3(1)
Fiduciary Accounting Income
3(2)
Income Taxation of Fiduciaries
5(1)
Fiduciary Taxable Income
6(5)
Fiduciary Tax Rates
6(1)
Standard Deduction and Personal Exemption
7(1)
Limitations on Deductibility of Fiduciary Expenses
7(2)
Charitable Contributions
9(1)
Depreciation, Depletion, and Amortization
10(1)
Fiduciary Losses
10(1)
Income and Deductions in Respect of a Decedent
11(2)
Estate Tax Treatment and the § 691(c) Deduction
12(1)
The Distribution Deduction and the Taxation of Beneficiaries
13(18)
Computation of Distribution Deduction and DNI
15(1)
The Computation of DNI
16(1)
Simple Trusts
17(1)
Complex Trusts and Estates
17(3)
Character of Beneficiary's Income
20(2)
Reporting Requirements for Beneficiaries
22(1)
The Separate Share Rule
22(1)
A Comprehensive Example
22(9)
The Sixty-Five Day Rule
31(1)
Tax Planning Considerations
31(1)
Problem Materials
31
Family Tax Planning
Introduction
2(1)
Family Income Shifting
3(3)
Judicial Constraints on Income Shifting
4(1)
Joint Filing and the Singles Penalty
4(1)
The Marriage Penalty
5(1)
Income Shifting to Children and Other Family Members
6(1)
Income-Shifting Techniques
6(8)
Family Members as Employees
7(1)
Family Employees of Partnerships and Corporations
7(1)
Family Members as Owners of the Family Business
8(1)
Family Partnerships
9(1)
Regular Corporations
10(1)
S Corporations
11(1)
Negative Aspects of Ownership Transfers
12(1)
Preservation of Control of the Business
12(1)
Shifts of Investment Income
13(1)
Taxation of Unearned Income of Minor Children
13(1)
The Trust as a Tax Planning Vehicle
14(3)
Advantages of the Trust Form
14(1)
Tax Consequences of Transfers into Trust
15(1)
Gift-Leasebacks
15(1)
Gift Tax Considerations
15(1)
Section 2503(c) and Crummey Trusts
16(1)
Grantor Trusts
17(4)
Reversionary Trusts
17(1)
Interest-Free Loans
18(1)
Power to Control Beneficial Enjoyment
18(1)
Other Grantor Trusts
19(1)
Grantor Trusts and the Transfer Tax Rules
20(1)
Transfer Tax Planning
21(15)
Tax Planning with Intrafamily Gifts
21(2)
``Freezing'' the Value of Assets in the Gross Estate
23(9)
Marital Deduction Planning
32(2)
Qualifying Terminal Interest Property
34(1)
Charitable Giving
34(2)
Liquidity Planning
36(1)
Source of Funds
36(1)
Flower Bonds
37(1)
Planning for Deferred Payment of the Estate Tax
37(1)
Conclusion
37(1)
Problem Materials
37
Part VI TAX RESEARCH AND TAX PRACTICE
Sources and Applications of Federal Tax Law
Introduction
2(1)
Authoritative Sources of Tax Law
2(1)
Statutory Law
2(4)
The Making of a Tax Law
3(1)
Organization of the Code
4(2)
Tax Treaties
6(1)
Administrative Interpretations
6(5)
Regulations
6(3)
Revenue Rulings
9(1)
Revenue Procedures
9(1)
Letter Rulings
10(1)
Judicial Interpretations
11(9)
Trial Courts
12(2)
Appellate Courts
14(3)
Case Citation
17(3)
Secondary Sources
20(2)
Tax Services
21(1)
Tax Periodicals
21(1)
Tax Research
22
Obtaining the Facts
22(1)
Diagnosing the Issue
22(1)
Locating the Authorities
23(1)
Evaluating the Authority
24(1)
Deriving the Solution
25(1)
Communicating the Findings
26(1)
Problem Materials
26
Tax Practice and Procedure
The Compliance Process in General
2(15)
Administrative Review: The Audit Process
3(5)
Appeals Procedure
8(5)
The 90 Day Letter: Notice of Deficiency
13(1)
Beyond Appellate Conference Procedures
13(3)
Additional Settlement Techniques
16(1)
Exhausting the Administrative Remedies
17(1)
National Taxpayer Advocate
17(1)
IRS Oversight Board
18(1)
The Statute of Limitations
18(5)
Assessments
19(2)
Collections
21(1)
Refund Claims
21(2)
Penalties
23(16)
Delinquency Penalties
24(2)
Failure to Pay Estimated Income Tax
26(3)
Accuracy-Related Penalties
29(2)
Fraud Penalties
31(1)
Information Reporting Penalties
32(2)
Other Penalties
34(1)
Interaction of Civil Penalties
35(1)
Preparer Penalties
35(1)
Dependents Identification Numbers
36(1)
Interest
37(2)
Tax Practice
39(8)
Privileged Communication
39(1)
Tax Return Preparation
39(2)
Practice Before the IRS: Treasury Circular 230
41(3)
Codes of Professional Conduct
44(3)
Problem Materials
47
APPENDICES AND INDEX
Appendix A: Estate and Gift Tax Valuation Tables
1(1)
Appendix B: Tax Forms
1(1)
Appendix C: Table of Cases Cited
1(1)
Appendix D: Table of Code Sections Cited
1(1)
Appendix E: Table of Regulations Cited
1(1)
Appendix F: Table of Revenue Procedures and Revenue Rulings Cited
1(1)
Appendix G: Glossary of Tax Terms
1(1)
Appendix H: Modified ACRS and Original ACRS Tables
1(1)
Index: 1


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