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Edspira

Edspira

Edspira's mission is to provide a world-class business education for free. . All videos are created by Michael McLaughlin, PhD, CPA.. Michael is an award-winning university professor who went from teenage homelessness at age 17 to obtaining a PhD from Washington University in St. Louis. He then taught accounting full-time at Washington University in St. Louis, where he won every undergraduate teaching award for which he was eligible.. Michael's goal is to help other people achieve their dr

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  1. 1 | The 3 Sources of Federal Tax Law in the U.S. 00:06:23
  2. 2 | The Different Types of Business Entities in the U.S. 00:08:11
  3. 3 | Comparing Business Entity Types 00:12:14
  4. 4 | Sole Proprietorships Advantages and Disadvantages 00:03:14
  5. 5 | Partnerships Advantages and Disadvantages 00:06:21
  6. 6 | C Corporations Advantages and Disadvantages 00:05:22
  7. 7 | S Corporations Advantages and Disadvantages 00:05:31
  8. 8 | LLCs Advantages and Disadvantages 00:02:57
  9. 9 | Section 351 Transaction (U.S. Corporate Tax) 00:05:41
  10. 10 | Section 351 Transaction with the Transfer of Services (U.S. Corporate Tax) 00:07:34
  11. 11 | Section 351 Transaction with Boot (U.S. Corporate Tax) 00:05:44
  12. 12 | Section 351 transaction with Section 357 liabilities (U.S. Corporate Tax) 00:08:59
  13. 13 | How to Calculate Transferor's Basis-- Section 351 (U.S. Corporate Tax) 00:08:44
  14. 14 | How to Allocate Basis to Multiple Classes of Stock-- Section 351 (U.S. Corporate Tax) 00:06:36
  15. 15 | How to Determine Holding Period of Stock in a Section 351 Transaction (U.S. Corporate Tax) 00:06:54
  16. 16 | How to Calculate Corporation's Basis in a Section 351 Transaction (U.S. Corporate Tax) 00:04:57
  17. 17 | How to Calculate Corporation's Basis per Section 351 with a Built-in Loss (U.S. Corporate Tax) 00:11:19
  18. 18 | The 3 Accounting Methods for Corporate Tax Returns (U.S. Corporate Tax) 00:03:53
  19. 19 | 3 Tax Advantages of Debt (U.S. Corporate Tax) 00:04:46
  20. 20 | 4 Tax Advantages of Using Equity (U.S. Corporate Tax) 00:06:13
  21. 21 | After-tax Cost of Debt vs. Equity (U.S. Corporate Tax) 00:07:45
  22. 22 | The 5 Factors of Section 385 for Classifying as Debt or Equity (U.S. Corporate Tax) 00:04:16
  23. 23 | Earnings Stripping (U.S. Corporate Tax) 00:06:12
  24. 24 | Section 1244 Stock (U.S. Corporate Tax) 00:05:30
  25. 25 | Junk Bonds and Taxes: The AHYDO Rules (U.S. Corporate Tax) 00:05:15
  26. 26 | E&P Earnings and Profits (U.S. Corporate Tax) 00:10:13
  27. 27 | Current E&P vs. Accumulated E&P (U.S. Corporate Tax) 00:08:42
  28. 28 | How to Allocate E&P to Multiple Distributions (U.S. Corporate Tax) 00:09:25
  29. 29 | Section 301 Nonliquidating Distribution (U.S. Corporate Tax) 00:06:37
  30. 30 | Qualified Dividends vs. Ordinary Dividends (U.S. Tax) 00:03:29
  31. 31 | Constructive Dividends (U.S. Tax) 00:06:47
  32. 32 | Limitations on the Dividends Received Deduction (U.S. Corporate Tax) 00:06:23
  33. 33 | Dividends Received Deduction (U.S. Corporate Tax) 00:03:23
  34. 34 | Section 305 Taxability of Stock Dividends (U.S. Corporate Tax) 00:05:51
  35. 35 | Section 302 Redemptions (U.S. Corporate Tax) 00:13:15
  36. 36 | Redemptions vs. Dividends (U.S. Corporate Tax) 00:06:56
  37. 37 | Taxable Acquisitions in U.S. Corporate Tax 00:07:04
  38. 38 | Tax Free Reorganizations in U.S. Corporate Tax 00:07:57
  39. 39 | Type A Tax Free Reorganizations (U.S. Corporate Tax) 00:09:06
  40. 40 | Forward Triangular Merger Type A Tax Free Reorganization (U.S. Corporate Tax) 00:04:38
  41. 41 | Reverse Triangular Merger Type A Tax Free Reorganization (U.S. Corporate Tax) 00:04:57
  42. 42 | Type B Tax Free Reorganization (U.S. Corporate Tax) 00:09:15
  43. 43 | Type C Tax Free Reorganizations (U.S. Corporate Tax) 00:07:37
  44. 44 | Type D Acquisitive Tax Free Reorganization (U.S. Corporate Tax) 00:05:38
  45. 45 | Spin-offs, Split-offs, and Split-ups (U.S. Corporate Tax) 00:07:05
  46. 46 | Type D Divisive Reorganizations (U.S. Corporate Tax) 00:05:55
  47. 47 | Consolidated Tax Return Requirements (U.S. Tax) 00:05:46
  48. 48 | 5 Advantages of Filing a Consolidated Tax Return (U.S. Tax) 00:07:01
  49. 49 | 5 Disadvantages of Filing a Consolidated Tax Return (U.S. Tax) 00:06:25
  50. 50 | Excess Loss Account Section 1502 (U.S. Tax) 00:04:04
  51. 51 | Introduction to International Tax U.S. Taxation 00:07:27
  52. 52 | Subpart F Income of Controlled Foreign Corporations U.S. Taxation 00:07:42
  53. 53 | GILTI (Global Intangible Low-taxed Income) U.S. Taxation 00:05:48
  54. 54 | Base Erosion Anti-abuse Tax (BEAT) U.S. Taxation 00:07:27
  55. 55 | Partnership Tax in the U.S. 00:21:25
  56. 56 | How to Calculate Outside Basis of a Partner 00:08:58
  57. 57 | Inside Basis vs Outside Basis Partnership 00:04:41
  58. 58 | Tax Rules for S Corporations in the US 00:17:54
  59. 59 | Qualifying for S Corporation Status 00:06:41
  60. 60 | Making the Election to be an S Corporation 00:06:06
  61. 61 | How to Allocate Income and Losses for S Corporations 00:08:51
  62. 62 | Distributions to Shareholders of S Corporations 00:12:43
  63. 63 | S Corporation Property Distribution 00:11:19
  64. 64 | How to Calculate Basis for S Corporation Stock 00:11:21
  65. 65 | S Corporation Indebtedness and Shareholder Basis 00:08:02
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    M
    Muneer Hussein

    06-10-2024
    A
    Andrew Sameh

    11-09-2024
    Y
    Youtube

    02-07-2024
    U.S. Taxation of Business Entities

    This playlist discusses Section 351 transactions, which allow individuals to defer the recognition of gain or loss when they transfer property to a corporation in exchange for the corporation's stock and have control of the corporation (80% of vote and value) immediately afterwards.