Course Content
المحتوى
0/56
The 3 Sources of Federal Tax Law in the U.S.
06:23
The 3 Sources of Federal Tax Law in the U.S.
06:23
The Different Types of Business Entities in the U.S.
06:23
Comparing Business Entity Types
06:23
Sole Proprietorships | Advantages and Disadvantages
06:23
Partnerships | Advantages and Disadvantages
06:23
C Corporations | Advantages and Disadvantages
06:23
S Corporations | Advantages and Disadvantages
06:23
LLCs | Advantages and Disadvantages
06:23
Section 351 Transaction U.S. Corporate Tax
06:23
Section 351 Transaction with the Transfer of Services U.S. Corporate Tax
06:23
Section 351 Transaction with Boot U.S. Corporate Tax
06:23
Section 351 Transaction with Section 357 Liabilities U.S. Corporate Tax
06:23
How to Calculate Transferor’s Basis Section 351 U.S. Corporate Tax
06:23
How to Allocate Basis to Multiple Classes of Stock Section 351 U.S. Corporate Tax
06:23
How to Determine Holding Period of Stock in a Section 351 Transaction U.S. Corporate Tax
06:23
How to Calculate Corporation’s Basis in a Section 351 Transaction U.S. Corporate Tax
06:23
How to Calculate Corporation’s Basis per Section 351 with a Built-in Loss U.S. Corporate Tax
06:23
The 3 Accounting Methods for Corporate Tax Returns U.S. Corporate Tax
06:23
3 Tax Advantages of Debt U.S. Corporate Tax
06:23
4 Tax Advantages of Using Equity U.S. Corporate Tax
06:23
After-tax Cost of Debt vs Equity U.S. Corporate Tax
06:23
The 5 Factors of Section 385 for Classifying as Debt or Equity U.S. Corporate Tax
06:23
Earnings Stripping U.S. Corporate Tax
06:23
Section 1244 Stock U.S. Corporate Tax
06:23
Junk Bonds and Taxes: The AHYDO Rules U.S. Corporate Tax
06:23
E.P. Earnings and Profits U.S. Corporate Tax
06:23
Current E.P. vs Accumulated E.P. U.S. Corporate Tax
06:23
How to Allocate E.P. to Multiple Distributions U.S. Corporate Tax
06:23
Section 301 Nonliquidating Distribution U.S. Corporate Tax
06:23
Qualified Dividends vs Ordinary Dividends U.S. Tax
06:23
Constructive Dividends U.S. Tax
06:23
Limitations on the Dividends Received Deduction U.S. Corporate Tax
06:23
Dividends Received Deduction U.S. Corporate Tax
06:23
Section 305 Taxability of Stock Dividends U.S. Corporate Tax
06:23
Section 302 Redemptions U.S. Corporate Tax
06:23
Redemptions vs Dividends U.S. Corporate Tax
06:23
Taxable Acquisitions in U.S. Corporate Tax
06:23
Tax-Free Reorganizations in U.S. Corporate Tax
06:23
Type A Tax-Free Reorganizations U.S. Corporate Tax
06:23
Forward Triangular Merger Type A Tax-Free Reorganization U.S. Corporate Tax
06:23
Reverse Triangular Merger Type A Tax-Free Reorganization U.S. Corporate Tax
06:23
Type B Tax-Free Reorganization U.S. Corporate Tax
06:23
Type C Tax-Free Reorganizations U.S. Corporate Tax
06:23
Type D Acquisitive Tax-Free Reorganization U.S. Corporate Tax
06:23
Spin-offs, Split-offs, and Split-ups U.S. Corporate Tax
06:23
Type D Divisive Reorganizations U.S. Corporate Tax
06:23
Consolidated Tax Return Requirements U.S. Tax
06:23
5 Advantages of Filing a Consolidated Tax Return U.S. Tax
06:23
5 Disadvantages of Filing a Consolidated Tax Return U.S. Tax
06:23
Excess Loss Account | Section 1502 U.S. Tax
06:23
Introduction to International Tax | U.S. Taxation
06:23
Subpart F Income of Controlled Foreign Corporations | U.S. Taxation
06:23
GILTI: Global Intangible Low-Taxed Income | U.S. Taxation
06:23
Base Erosion Anti-Abuse Tax (BEAT) | U.S. Taxation
06:23
Final Exam - Business Entity Taxation Fundamentals
Business Entity Taxation Fundamentals

Learn about the concept of earnings and profits (E.P.) and its relevance in corporate taxation.

Previous
Next
0% Complete