Redemptions vs. Dividends (U.S. Corporate Tax) скачать в хорошем качестве

Redemptions vs. Dividends (U.S. Corporate Tax)

This video discusses the different tax treatment for a corporate redemption and a Section 301 corporate distribution. A corporate redemption occurs when a corporation repurchases its own stock. If the redemption qualifies under one of the conditions in Section 302(b) of the tax code, the shareholder will be able to treat the transaction as a sale or exchange for purposes of computing his or her taxable gain. This means that he or she his or her amount realized (the amount he or she is receiving from the corporation) will be able offset by the basis in the stock shares he or she is giving up. If the redemption does not qualify for sale or exchange treatment under Section 302(b), however, the distribution is treated as a distribution per the rules under Section 301. This means the distribution could be treated as a dividend to the extent that the corporation has sufficient E&P. A noncorporate shareholder typically wants sale or exchange treatment so his or her basis can be used to reduce the gain (or so he or she can recognize a loss). A corporate shareholder typically wants dividend treatment so it can take advantage of the dividends received deduction.— Edspira is the creation of Michael McLaughlin, an award-winning professor who went from teenage homelessness to a PhD. Edspira’s mission is to make a high-quality business education freely available to the world. — SUBSCRIBE FOR A FREE 53-PAGE GUIDE TO THE FINANCIAL STATEMENTS, PLUS: • A 23-PAGE GUIDE TO MANAGERIAL ACCOUNTING • A 44-PAGE GUIDE TO U.S. TAXATION • A 75-PAGE GUIDE TO FINANCIAL STATEMENT ANALYSIS • MANY MORE FREE PDF GUIDES AND SPREADSHEETS http://eepurl.com/dIaa5z — SUPPORT EDSPIRA ON PATREON *  / prof_mclaughlin   — GET CERTIFIED IN FINANCIAL STATEMENT ANALYSIS, IFRS 16, AND ASSET-LIABILITY MANAGEMENT https://edspira.thinkific.com — LISTEN TO THE SCHEME PODCAST Apple Podcasts: https://podcasts.apple.com/us/podcast... Spotify: https://open.spotify.com/show/4WaNTqV... Website: https://www.edspira.com/podcast-2/ — GET TAX TIPS ON TIKTOK   / prof_mclaughlin   — ACCESS INDEX OF VIDEOS https://www.edspira.com/index — CONNECT WITH EDSPIRA Facebook:   / edspira   Instagram:   / edspiradotcom   LinkedIn:   / edspira   — CONNECT WITH MICHAEL Twitter:   / prof_mclaughlin   LinkedIn:   / prof-michael-mclaughlin   — ABOUT EDSPIRA AND ITS CREATOR https://www.edspira.com/about/ https://michaelmclaughlin.com