THE-WFT08-06-1001-ch_09_V4-SM

THE-WFT08-06-1001-ch_09_V4-SM - CHAPTER 9 CORPORATIONS:...

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Unformatted text preview: CHAPTER 9 CORPORATIONS: ORGANIZATION, CAPITAL STRUCTURE, AND OPERATING RULES SOLUTIONS TO PROBLEM MATERIALS Status: Q/P in Question/ Present Prior Problem Topic Edition Edition 1 Corporate versus individual taxation Unchanged 1 2 Entity classification Unchanged 2 3 Compare LTCL treatment for corporations and Unchanged 3 for proprietorships 4 Tax treatment of income and distributions from New partnerships, S and C corporations 5 Corporation net income taxation, cash distribution Unchanged 5 to owner versus proprietorship with cash distribution, new rules on dividend taxation 6 Issue ID Unchanged 6 7 Formation of corporation; gain or loss on transfer; Unchanged 7 transfers of property, basis computations 8 Formation of corporation; gain on transfer; basis Modified 8 of stock; basis of property 9 Formation of corporation with transfer of property Unchanged 9 from several shareholders at different times 10 Transfer of property to a corporation after date Unchanged 10 of formation of corporation 11 Transfer of property and services for stock Unchanged 12 12 Transfer of property to existing corporation New 13 Formation of corporation; transfer of services Unchanged 14 for stock 14 Formation of corporation; transfer of services Unchanged 15 for stock 15 Transfers to existing corporation; transfer of Unchanged 16 nominal amount of property 16 Property subject to liability in excess of basis Unchanged 17 transferred to corporation for stock 17 Shareholder liabilities assumed by corporation Unchanged 18 in excess of basis of assets transferred 9-1 9-2 2008 Entities Volume/Solutions Manual Status: Q/P in Question/ Present Prior Problem Topic Edition Edition 18 Application of 357(b) and 357(c) New 19 Basis adjustment for loss property in a 351 New transaction 20 Incorporation of cash basis business; effect of Unchanged 20 trade payables 21 Incorporating a new business New 22 Ethics problem Unchanged 22 23 Stock received for services rendered Unchanged 23 24 Stock received for services rendered Unchanged 24 25 Depreciation recapture in a 351 transfer Unchanged 25 26 Contribution to corporation by nonshareholder New 27 Investor losses; business versus nonbusiness Unchanged 27 bad debts 28 Dividends received deduction Unchanged 28 29 Organizational expenses Unchanged 29 30 Organizational expenses Unchanged 30 31 Determine corporate income tax liability Modified 31 32 Brother-sister corporations Unchanged 32 33 Filing requirements for Form 1120-A Unchanged 33 34 Schedule M-1, Form 1120 Modified 34 35 Schedule M-1, Form 1120 Unchanged 35 36 Schedule M-3 Unchanged 36 37 Schedule M-3, Form 1120 Unchanged 37 38 Schedule M-3, Form 1120 Unchanged 38 39 Schedule M-3, Form 1120 Unchanged 39 Comprehensive Tax Return Problem 40 Corporation income tax (Form 1120) Modified 40 Bridge Discipline Problem 1 Tax treatment of corporation and partnership Unchanged 1 2 Income tax and deferred tax liability Unchanged 2 Research Problem 1 Transfer of receivables and payables from a...
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THE-WFT08-06-1001-ch_09_V4-SM - CHAPTER 9 CORPORATIONS:...

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