2015 CCH Comp Topics Ch15 - Chapter 15 Corporate Nonliquidating Distributions 2014 CCH Incorporated All Rights Reserved 4025 W Peterson Ave Chicago IL

2015 CCH Comp Topics Ch15 - Chapter 15 Corporate...

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Chapter 15 Corporate Nonliquidating Distributions ©2014 CCH Incorporated. All Rights Reserved. 4025 W. Peterson Ave. Chicago, IL 60646-6085 800 248 3248 CCHGroup.com
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CCH Federal Taxation Comprehensive Topics 2 of 119 Chapter 15 Exhibits Chapter 15, Exhibit Contents A 1. Dividend Distributions 2. Dividend Distributions – Example 3. Earnings and Profits 4. Earnings and Profits – Example 5. Determination of Current E&P 6. Determination of Current E&P – Example 7. Current and Accumulated E&P 8. Current and Accumulated E&P – Situation 1 9. Current and Accumulated E&P – Situation 2 10. Current and Accumulated E&P – Situation 3 11. Current and Accumulated E&P – Situation 4 12. Current and Accumulated E&P – Situation 5 13. Current and Accumulated E&P – Situation 6 14. Current and Accumulated E&P – Example 1
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CCH Federal Taxation Comprehensive Topics 3 of 119 Chapter 15 Exhibits Chapter 15, Exhibit Contents B 15. Current and Accumulated E&P – Example 2 16. Current and Accumulated E&P – Example 3 17. Preferred Stock Dividends 18. Measures of Distributions 19. Extraordinary Dividends 20. Tax Consequences to Distributing Corporation 21. Installment Obligations 22. Liabilities in Excess of Fair Market Value 23. E&P Adjustments 24. Property Distributions – Example 1 25. Property Distributions – Example 2 26. Constructive Dividends 27. Most Frequent Constructive Dividends 28. Tax-free Stock Dividends
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CCH Federal Taxation Comprehensive Topics 4 of 119 Chapter 15 Exhibits Chapter 15, Exhibit Contents C 29. Taxable Stock Dividends 30. Taxable Stock Dividends – Example 31. Nontaxable Stock Dividends – Example 1 32. Nontaxable Stock Dividends – Example 2 33. Distributions Payable in Stock or Money 34. Disproportionate Distributions 35. Distributions of Common and Preferred Stock 36. Distributions on Preferred Stock 37. Distributions of Convertible Preferred Stock 38. Stock Rights 39. Tax-free Distributions of Stock Rights 40. Taxable Distributions of Stock Rights 41. Distributions of Stock Rights – Example 42. Stock Redemptions
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CCH Federal Taxation Comprehensive Topics 5 of 119 Chapter 15 Exhibits Chapter 15, Exhibit Contents D 43. Sale or Exchange Treatment 44. Constructive Ownership Rules 45. Redemptions Not Equivalent to Dividends – Code Sec. 302(b)(1) 46. Substantially Disproportionate Redemptions – Code Sec. 302(b)(2) 47. Complete Termination of Shareholder’s Interest – Code Sec. 302(b)(3) 48. Redemptions in Partial Liquidation – Code Sec. 302(b)(4) 49. Redemptions to Pay Death Taxes – Code Sec. 303 50. Code Sec. 303 Requirements and Limitations 51. Adjusted Gross Estate – Code Sec. 303 52. 35%-Rule Exception – Code Sec. 303 53. Limitation on Redemption Amount – Code Sec. 303 54. Redeeming Corporation’s Tax Consequences 55. Expense Deduction 56. Gain or Loss Recognition on Property Distribution
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CCH Federal Taxation Comprehensive Topics 6 of 119 Chapter 15 Exhibits Chapter 15, Exhibit Contents E 57.
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