Chapter 4 presentation

Chapter 4 Corporations: Organization and Capital Structure

The Big Picture (slide 1 of 3) ,[object Object],[object Object],[object Object],[object Object]

The Big Picture (slide 2 of 3) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

The Big Picture (slide 3 of 3) ,[object Object],[object Object],[object Object],[object Object],[object Object]

Corporation Formation Transaction

Formation Example ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Consequences of §351 (slide 1 of 2) ,[object Object],[object Object],[object Object],[object Object]

Consequences of §351 (slide 2 of 2) ,[object Object],[object Object],[object Object],[object Object],[object Object]

Issues re: Formation (slide 1 of 7) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Issues re: Formation (slide 2 of 7) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

The Big Picture – Example 4 Stock Transferred (slide 1 of 2) ,[object Object],[object Object],[object Object],[object Object]

The Big Picture – Example 4 Stock Transferred (slide 2 of 2) ,[object Object],[object Object],[object Object],[object Object]

Issues re: Formation (slide 3 of 7) ,[object Object],[object Object],[object Object],[object Object]

Issues re: Formation (slide 4 of 7) ,[object Object],[object Object],[object Object],[object Object]

Issues re: Formation (slide 5 of 7) ,[object Object],[object Object]

Issues re: Formation (slide 6 of 7) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Issues re: Formation (slide 7 of 7) ,[object Object],[object Object]

The Big Picture – Example 9 Transfers for Property and Services (slide 1 of 2) ,[object Object],[object Object],[object Object]

The Big Picture – Example 9 Transfers for Property and Services (slide 2 of 2) ,[object Object],[object Object],[object Object],[object Object],[object Object]

The Big Picture – Example 10 Transfers for Property and Services (slide 1 of 2) ,[object Object],[object Object],[object Object]

The Big Picture – Example 10 Transfers for Property and Services (slide 2 of 2) ,[object Object],[object Object],[object Object],[object Object],[object Object]

Assumption of Liabilities (slide 1 of 2) ,[object Object],[object Object],[object Object]

Assumption of Liabilities (slide 2 of 2) ,[object Object],[object Object],[object Object],[object Object],[object Object]

Formation with Liabilities Example (slide 1 of 2) ,[object Object],[object Object],[object Object],[object Object]

Formation with Liabilities Example (slide 2 of 2) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Basis Computation for §351 Exchange (slide 1 of 2) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Basis Computation for §351 Exchange (slide 2 of 2) ,[object Object],[object Object],[object Object],[object Object],[object Object]

Basis in Stock in Last Example ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Corporation’s Basis in Assets Received in Last Example ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Basis Adjustment for Loss Property (slide 1 of 2) ,[object Object],[object Object],[object Object]

Basis Adjustment for Loss Property (slide 2 of 2) ,[object Object],[object Object],[object Object]

Stock Issued for Services Rendered ,[object Object],[object Object],[object Object],[object Object],[object Object]

Holding Period ,[object Object],[object Object],[object Object],[object Object]

Recapture Considerations ,[object Object],[object Object]

Capital Contributions (slide 1 of 3) ,[object Object],[object Object]

Capital Contributions (slide 2 of 3) ,[object Object],[object Object],[object Object]

Capital Contributions (slide 3 of 3) ,[object Object],[object Object],[object Object],[object Object]

Debt vs. Equity (slide 1 of 2) ,[object Object],[object Object],[object Object],[object Object]

Debt vs. Equity (slide 2 of 2) ,[object Object],[object Object],[object Object],[object Object]

Reclassification of Debt as Equity ,[object Object],[object Object],[object Object]

Thin Capitalization Factors (slide 1 of 2) ,[object Object],[object Object],[object Object],[object Object]

Thin Capitalization Factors (slide 2 of 2) ,[object Object],[object Object],[object Object],[object Object]

Losses on Investment in Corporation (slide 1 of 5) ,[object Object],[object Object],[object Object],[object Object]

Losses on Investment in Corporation (slide 2 of 5) ,[object Object],[object Object],[object Object]

Losses on Investment in Corporation (slide 3 of 5) ,[object Object],[object Object],[object Object],[object Object],[object Object]

Losses on Investment in Corporation (slide 4 of 5) ,[object Object],[object Object],[object Object],[object Object],[object Object]

Losses on Investment in Corporation (slide 5 of 5) ,[object Object],[object Object],[object Object],[object Object]

§1244 stock (slide 1 of 4) ,[object Object],[object Object],[object Object]

§1244 stock (slide 2 of 4) ,[object Object],[object Object],[object Object],[object Object],[object Object]

§1244 stock (slide 3 of 4) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

§1244 stock (slide 4 of 4) ,[object Object],[object Object]

Gain from Qualified Small Business Stock (slide 1 of 2) ,[object Object],[object Object],[object Object],[object Object],[object Object]

Gain from Qualified Small Business Stock (slide 2 of 2) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

The Big Picture – Example 35 Selecting Assets To Transfer (slide 1 of 2) ,[object Object],[object Object],[object Object]

The Big Picture – Example 35 Selecting Assets To Transfer (slide 2 of 2) ,[object Object],[object Object],[object Object]

Refocus On The Big Picture (slide 1 of 5) ,[object Object],[object Object],[object Object]

Refocus On The Big Picture (slide 2 of 5) ,[object Object],[object Object]

Refocus On The Big Picture (slide 3 of 5) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Refocus On The Big Picture (slide 4 of 5) ,[object Object],[object Object],[object Object],[object Object]

Refocus On The Big Picture (slide 5 of 5) ,[object Object],[object Object],[object Object],[object Object],[object Object]

[object Object],[object Object],[object Object],[object Object]

Chapter 4 presentation

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Chapter 4 presentation