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CHAPTER 18 CORPORATIONS: ORGANIZATION AND CAPITAL STRUCTURE SOLUTIONS TO PROBLEM MATERIALS Status: Q/P Question/ Present in Prior Problem Topic Edition Edition 1 Compare § 351 and § 1031 in terms of justification and effect Unchanged 1 2 Possible gain and/or loss recognition on a § 351 transfer Unchanged 2 3 Definition of “property” in § 351 transfers New *4 What is included as “stock” under § 351 New 5 Receipt of securities in exchange for property transferred to a controlled corporation New 6 Explain control requirement of § 351; effect of specific situations on control requirement Unchanged 6 *7 Incorporating a new business Unchanged 7 8 Types of consideration received in exchange for property; alternatives other than stock Unchanged 8 9 Charitable gift of stock shortly after § 351 exchange Unchanged 9 10 Shareholder who transfers property and services for stock as part of control group New 11 Transfers to an existing corporation Unchanged 11 12 Potential for gain recognition on transfer of mortgaged property Unchanged 12 13 Bona fide business purpose requirement in transfer of liabilities to a controlled corporation Unchanged 13 14 Both §§ 357(b) and (c) are applicable to a § 351 transfer New 15 Impact of various attributes on stock basis calculation Unchanged 15 16 When stock issued for services is deductible/not deductible Unchanged 16 18-1
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18-2 2009 Comprehensive Volume/Solutions Manual Status: Q/P Question/ Present in Prior Status: Q/P Question/ Present in Prior Problem Topic Edition Edition 17 Basis rules for property acquired from a shareholder and from a nonshareholder Unchanged 17 18 Advantages of utilizing debt in the capitalization of a corporation Unchanged 18 *1 9 Relevant factors in reclassification of debt as equity Unchanged 19 20 Shareholder loan to corporation: business or nonbusiness bad debt? Unchanged 20 21 Tax treatment in selected situations where corporate stock has declined in value Unchanged 21 22 Selection of assets to transfer to corporation Unchanged 22 23 Selection of assets to transfer to corporation Unchanged 23 *2 4 Formation of corporation; gain or loss on transfer; transfers of appreciated and built-in loss property, services, liabilities; basis computations New *2 5 Formation of corporation; gain on transfer; basis of stock; basis of property Unchanged 25 26 Formation of corporation with transfer of property from several shareholders at different times Modified 26 27 Transfer of property to a corporation after date of formation of corporation Modified 27 28 Transfer of property to existing corporation Unchanged 28 *2 9 Formation of corporation; transfer of services for stock Unchanged 29 30 Transfers to existing corporation; transfer of nominal amount of property Unchanged 30 31 Corporate formation: gain or loss recognized; stock basis; property basis to the corporation New *3 2 Application of § 357(b) and § 357(c) Unchanged 32 *3 3 Basis adjustment for loss property in a § 351 transaction Unchanged 33 34 Stock received for services rendered Unchanged 34 35 Stock received for services rendered
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