Student Reviews
( 5 Of 5 )
1 review
Video of Spin-offs, Split-offs, and Split-ups (U.S. Corporate Tax) in Tax Accounting course by Edspira channel, video No. 45 free certified online
This video shows the format of 3 different types of corporate reorganizations: spin-offs, split-offs, and split-ups. In a spin-off, the distributing corporation transfers assets to a subsidiary, and the shareholders of the distributing corporation receive stock in the subsidiary. In a split-off, the distributing corporation transfers assets to a subsidiary, and the shareholders of the distributing corporate exchange some of their shares in the distributing corporation for shares in the subsidiary. In a split-up, the distributing corporation transfers assets to two different subsidiaries, and the shareholders of the distributing corporation receive stock in the subsidiaries (afterwards, the distributing corporation ceases to exist).
Spin-offs, split-offs, and split-ups may be taxable or nontaxable. If taxable, a spin-off is treated as a dividend, a split-off is treated as a redemption, and a split-up is treated as a liquidation. For a spin-off, split-off, or split-up to qualify as a tax-free reorganization (e.g., a Type D divisive reorganization), the requirements listed under Section 355 and Section 368 of the U.S. tax code must be met.—
Edspira is the creation of Michael McLaughlin, an award-winning professor who went from teenage homelessness to a PhD. Edspira’s mission is to make a high-quality business education freely available to the world.
—
SUBSCRIBE FOR A FREE 53-PAGE GUIDE TO THE FINANCIAL STATEMENTS, PLUS:
• A 23-PAGE GUIDE TO MANAGERIAL ACCOUNTING
• A 44-PAGE GUIDE TO U.S. TAXATION
• A 75-PAGE GUIDE TO FINANCIAL STATEMENT ANALYSIS
• MANY MORE FREE PDF GUIDES AND SPREADSHEETS
http://eepurl.com/dIaa5z
—
SUPPORT EDSPIRA ON PATREON
https://www.patreon.com/prof_mclaughlin
—
GET CERTIFIED IN FINANCIAL STATEMENT ANALYSIS, IFRS 16, AND ASSET-LIABILITY MANAGEMENT
https://edspira.thinkific.com
—
LISTEN TO THE SCHEME PODCAST
Apple Podcasts: https://podcasts.apple.com/us/podcast/scheme/id1522352725
Spotify: https://open.spotify.com/show/4WaNTqVFxISHlgcSWNT1kc
Website: https://www.edspira.com/podcast-2/
—
GET TAX TIPS ON TIKTOK
https://www.tiktok.com/@prof_mclaughlin
—
ACCESS INDEX OF VIDEOS
https://www.edspira.com/index
—
CONNECT WITH EDSPIRA
Facebook: https://www.facebook.com/Edspira
Instagram: https://www.instagram.com/edspiradotcom
LinkedIn: https://www.linkedin.com/company/edspira
—
CONNECT WITH MICHAEL
Twitter: https://www.twitter.com/Prof_McLaughlin
LinkedIn: https://www.linkedin.com/in/prof-michael-mclaughlin
—
ABOUT EDSPIRA AND ITS CREATOR
https://www.edspira.com/about/
https://michaelmclaughlin.com