CPA, EA, US Business Taxation - Formation of Corporation
Key Consideration in Forming a Corporation
195
students
1.5 hours
content
May 2025
last update
FREE
regular price
What you will learn
- Formation of a Corporation under IRC Section 351
Rules for the transfer of property in exchange for stock.
Understanding tax-deferred transfers.
- Transfer of Property Subject to Indebtedness
Detailed exploration of Section 357(b) and Section 357(c).
Implications of liabilities exceeding the basis of the transferred property
- Services Rendered to a Corporation in Exchange for Stock
Tax treatment of stock received in exchange for services.
Practical examples and case studies
- Controlled Groups and Closely Held Corporations
Defining and understanding controlled groups.
Unique considerations for closely held corporations.
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6615837
udemy ID
15/05/2025
course created date
19/05/2025
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