Corporate Tax Issues, Sections, and Explanations


Listed below are the different lessons on corporate tax issues, code sections, and explanations:

Section 1

Section 2

Section 3: Capital Structure

  1. Introduction to the Components of Capital Structure
  2. Hybrid Instruments and IRS Notice 94-47
  3. Interest Disallowance, Section 279, and AHYDO Rules
  4. Creditor’s Loss Treatment, Business and Non-business Bad Debts, U.S. vs Generes
  5. Cancellation of Debt and Section 108
  6. Shareholder Guarantees and Plantation Patterns vs Commissioner
  7. Equity Holder’s Tax Treatment, Special Equity Benefits

Section 4

Section 5

Section 6: Distributions of Corporate Stock

  1.  Introduction to Distribution of Corporate Stock to Shareholders
  2. Exceptions to Section 305(a) Tax-Free Treatment: In Lieu of Money
  3. Section 305(b)(2)&(3) Disproportionate Distributions Exception to Section 305(a)
  4. Section 305(b)(4): Distributions on Preferred Stock Exception
  5. Impact of Stock Dividend on Distributing Corporation
  6. Section 306 Stock: Chamberlain vs. Commissioner, 207 F.2d 462

Section 7

  1. Personal Holding Company Overview
  2. Accumulated Earnings Tax Explanation
  3. Accumulated Earnings Tax Application and Calculation

Section 8

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