Скачать презентацию Overview Section 382 General Rules Section Скачать презентацию Overview Section 382 General Rules Section

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Overview Overview

Section 382 General Rules Section 382 General Rules

Section 382 Base Case Section 382 Base Case

Section 382 Definition of “Ownership Change” Section 382 Definition of “Ownership Change”

Section 382 Definition of “Ownership Change” Section 382 Definition of “Ownership Change”

Section 382 Ownership Change – Example Section 382 Ownership Change – Example

Section 382 Definition of “Ownership Change” Section 382 Definition of “Ownership Change”

Section 382 Option – Example Section 382 Option – Example

Section 382 Calculation of Limitation Section 382 Calculation of Limitation

Section 382 Allocation of Income for Change Year Section 382 Allocation of Income for Change Year

Section 382 Continuity of Business Enterprise Section 382 Continuity of Business Enterprise

Section 382 Recognized Built-in Gains and Losses Section 382 Recognized Built-in Gains and Losses

Section 382 NUBIL Example Section 382 NUBIL Example

Section 382 Built-In Income and Deduction Section 382 Built-In Income and Deduction

Section 382 Built-In Income and Deduction Section 382 Built-In Income and Deduction

Section 1374 Approach Section 1374 Approach

Section 338 Approach Section 338 Approach

Section 338 Approach – Wasting or Consumption of Built-In Gain Assets Section 338 Approach – Wasting or Consumption of Built-In Gain Assets

Section 338 Approach – Wasting or Consumption of Built-In Gain Assets Section 338 Approach – Wasting or Consumption of Built-In Gain Assets

Section 382 Bankruptcy Rules Section 382 Bankruptcy Rules

Section 382 Bankruptcy Rules Section 382 Bankruptcy Rules

Section 382 Bankruptcy Rules Section 382 Bankruptcy Rules

Section 382 Bankruptcy Rules Section 382 Bankruptcy Rules

Section 382 Bankruptcy Rules Section 382 Bankruptcy Rules

Section 382 Bankruptcy Rules Section 382 Bankruptcy Rules

Section 382 Application to Consolidated Groups Section 382 Application to Consolidated Groups

Section 382 Consolidated Ownership Change Section 382 Consolidated Ownership Change

SRLY Rules Overview SRLY Rules Overview

SRLY Rules Creeping Acquisition – Example SRLY Rules Creeping Acquisition – Example

SRLY Rules Non-Applicability in Section 382 Overlap SRLY Rules Non-Applicability in Section 382 Overlap

SRLY Rules Section 382/SRLY Overlap – Example SRLY Rules Section 382/SRLY Overlap – Example

SRLY Rules Planning Opportunities SRLY Rules Planning Opportunities

SRLY Rules Stuffing - Conduit Transactions SRLY Rules Stuffing - Conduit Transactions

SRLY Rules Loss Waiver Election SRLY Rules Loss Waiver Election

Insolvent Subsidiary – Liquidation Insolvent Subsidiary – Liquidation

Tax Consequences of Insolvent Liquidation Tax Consequences of Insolvent Liquidation

Check the Box Stock Worthlessness Rev. Rul. 2003 -125 Check the Box Stock Worthlessness Rev. Rul. 2003 -125

Tax-Free Reorganizations of Insolvent Corporations Tax-Free Reorganizations of Insolvent Corporations

Loss Disallowance Rules Son of Mirror Example Loss Disallowance Rules Son of Mirror Example

Computation of Allowed Loss Under Former Treas. Reg. § 1. 1502 -20 Computation of Allowed Loss Under Former Treas. Reg. § 1. 1502 -20

LDR – Base Case (Son of Mirror) LDR – Base Case (Son of Mirror)

LDR – No Loss Case LDR – No Loss Case

LDR – Offsetting Built-in Gains and Losses LDR – Offsetting Built-in Gains and Losses

Difficulties in the Application of Treas. Reg. § 1. 337(d)-2 T Difficulties in the Application of Treas. Reg. § 1. 337(d)-2 T

LDR – Built-in Income LDR – Built-in Income

Notice 2004 -58 Notice 2004 -58

Basis Disconformity Calculation Basis Disconformity Calculation

Tracing v. Basis Disconformity Tracing v. Basis Disconformity

LDR – Offsetting Built-in Gains and Losses LDR – Offsetting Built-in Gains and Losses

Tracing v. Basis Disconformity Tracing v. Basis Disconformity

Overview of Treas. Reg. § 1. 1502 -35 T Overview of Treas. Reg. § 1. 1502 -35 T

-35 T – Basic Deconsolidation Case (Assets First) -35 T – Basic Deconsolidation Case (Assets First)

Basis Reallocation Rule Basis Reallocation Rule

-35 T Loss Disallowance Rule -35 T Loss Disallowance Rule

-35 T - Basic Consolidation Case (Assets First) -35 T - Basic Consolidation Case (Assets First)

-35 T - Basic Consolidation Case (Stock First) -35 T - Basic Consolidation Case (Stock First)