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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 Unchanged 3 4 What is included as “stock” under § 351 New 5 Effect of receipt of securities in exchange for transfer of property to a controlled corporation Unchanged 5 6 Explain control requirement of § 351; effect of specific situations on control requirement Unchanged 6 7 Issue ID New 8 Charitable gift of stock shortly after § 351 exchange Unchanged 8 9 Transfer of property for stock by two shareholders; transfer of services for stock by third shareholder Unchanged 9 10 Shareholder who transfers property and services for stock as part of control group Unchanged 10 11 Issue ID Unchanged 11 12 Effect of debt on basis in corporate stock in a § 351 transfer Unchanged 12 13 Gain recognition potential on transfer of mortgaged property in a § 351 transaction Unchanged 13 14 Rationale for § 357(c) New 15 Both § 357(b) and § 357(c) are applicable to a § 351 transfer New 16 Impact of various attributes on stock basis calculation Unchanged 16 18-1
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18-2 2005 Comprehensive Volume/Solutions Manual Status: Q/P Question/ Present in Prior Problem Topic Edition Edition 17 When stock issued for services is deductible/not deductible Unchanged 17 18 Basis rules for property acquired from a shareholder and from a nonshareholder Unchanged 18 19 Advantages of utilizing debt in the capitalization of a corporation 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 Modified 21 22 Issue ID Unchanged 22 23 Issue ID Unchanged 23 24 Formation of corporation; gain or loss on transfer; transfers of property, services, liabilities, basis computations New 25 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 Unchanged 27 28 Issue ID Unchanged 28 29 Transfer of property to existing corporation Unchanged 29 30 Formation of corporation; transfer of services for stock Unchanged 30 31 Transfers to existing corporation; transfer of nominal amount of property New 32 Property subject to liability in excess of basis transferred to corporation for stock Unchanged 32 33 Application of § 357(b) and § 357(c) New 34 Stock received for services rendered Unchanged 34 35 Stock received for services rendered Unchanged 35 36 Contribution to corporation by nonshareholder Unchanged 36 37 Investor losses; business versus nonbusiness bad debts Unchanged 37 38 Reclassification of debt as equity
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This note was uploaded on 03/14/2010 for the course ACC 11101 taught by Professor Sun during the Spring '10 term at Abraham Baldwin Agricultural College.

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