Chapter 2 presentation

Chapter 2 Corporations: Introduction and Operating Rules

The Big Picture (slide 1 of 2) ,[object Object],[object Object],[object Object],[object Object],[object Object]

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

Various Business Forms ,[object Object],[object Object],[object Object],[object Object],[object Object]

Sole Proprietorship ,[object Object],[object Object]

The Big Picture – Example 1 Sole Proprietorships ,[object Object],[object Object],[object Object],[object Object]

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

S Corporation ,[object Object],[object Object],[object Object],[object Object]

C Corporation ,[object Object],[object Object],[object Object]

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

Nontax Issues in Selecting Entity Form (slide 1 of 3) ,[object Object],[object Object],[object Object],[object Object]

Nontax Issues in Selecting Entity Form (slide 2 of 3) ,[object Object],[object Object],[object Object],[object Object]

Nontax Issues in Selecting Entity Form (slide 3 of 3) ,[object Object],[object Object],[object Object]

Limited Liability Companies (LLC) ,[object Object],[object Object],[object Object],[object Object],[object Object]

Entity Classification Prior to 1997 (slide 1 of 2) ,[object Object],[object Object],[object Object],[object Object],[object Object]

Entity Classification Prior to 1997 (slide 2 of 2) ,[object Object],[object Object],[object Object],[object Object],[object Object]

Entity Classification After 1996 (slide 1 of 2) ,[object Object],[object Object],[object Object],[object Object]

Entity Classification After 1996 (slide 2 of 2) ,[object Object],[object Object],[object Object],[object Object],[object Object]

Comparison of Corporate and Individual Tax Treatment (slide 1 of 2) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Comparison of Corporate and Individual Tax Treatment (slide 2 of 2) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Accounting Periods and Methods (slide 1 of 2) ,[object Object],[object Object],[object Object]

Accounting Periods and Methods (slide 2 of 2) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

The Big Picture – Example 12 Accrual Method Of Accounting And Cash Basis Related Parties (slide 1 of 2) ,[object Object],[object Object],[object Object]

The Big Picture – Example 12 Accrual Method Of Accounting And Cash Basis Related Parties (slide 2 of 2) ,[object Object],[object Object],[object Object]

Capital Gains and Losses (slide 1 of 2) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Capital Gains and Losses (slide 2 of 2) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Passive Losses ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Charitable Contributions (slide 1 of 5) ,[object Object],[object Object],[object Object],[object Object]

Charitable Contributions (slide 2 of 5) ,[object Object],[object Object],[object Object]

Charitable Contributions (slide 3 of 5) ,[object Object],[object Object]

Charitable Contributions (slide 4 of 5) ,[object Object],[object Object],[object Object]

Charitable Contributions (slide 5 of 5) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Domestic Production Activities Deduction ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Net Operating Loss ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Dividends Received Deduction (slide 1 of 3) ,[object Object],[object Object],[object Object],[object Object],[object Object]

Dividends Received Deduction (slide 2 of 3) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Dividends Received Deduction (slide 3 of 3) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

DRD Examples ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Organizational Expenditures (slide 1 of 2) ,[object Object],[object Object],[object Object]

Organizational Expenditures (slide 2 of 2) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Organizational Expenditures Example ,[object Object],[object Object],[object Object],[object Object]

Start-up Expenditures (slide 1 of 2) ,[object Object],[object Object],[object Object],[object Object]

Start-up Expenditures (slide 2 of 2) ,[object Object],[object Object],[object Object]

Corporate Tax Formula ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

The Big Picture – Example 29 Corporate Income Tax Liability (slide 1 of 2) ,[object Object],[object Object],[object Object],[object Object],[object Object]

The Big Picture – Example 29 Corporate Income Tax Liability (slide 2 of 2) ,[object Object],[object Object],[object Object],[object Object]

Tax Liability of Related Corporations ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Corporate Filing Requirements (slide 1 of 2) ,[object Object],[object Object]

Corporate Filing Requirements (slide 2 of 2) ,[object Object],[object Object],[object Object],[object Object]

Schedule M-1 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Schedule M-2 ,[object Object],[object Object]

Schedule M-3 ,[object Object],[object Object],[object Object],[object Object],[object Object]

Consolidated Returns ,[object Object]

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

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

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

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