Corporate Tax Part 3: Reorganizations (Fifth Edition)

Authored by Charles Herbst, J.D., LL.M.
About this Course
Generally, gain or loss is recognized on a sale or exchange of property if the property has appreciated or depreciated. A major exception to this rule is the nonrecognition of gain or loss in a qualifying corporate reorganization. This course identifies and reviews the basic types of tax-free corporate reorganizations. Upon completing this section, you should be able to: Name the seven basic types of tax-free corporate eorganizations; identify reorganizations as acquisitive, divisive, or administrative; apply what is meant by the term ""control"" of the corporation
$ 40.00
Course is unavailable for purchase.
NASBA Field of Study
Taxes
Level
Basic
CPE Credits
4.0
Prerequisites
Corporate Tax Part 2: Distributions or equivalent knowledge
Last Updated
11/08/2016
CCH-CL_CorpTaxPt3Reorgs5thEd