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  • Lesson.No : 01
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  • The 3 Sources of Federal Tax Law in the U.S.

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Course Lessons

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