Seminar Replay - S Corporation Taxation Course - Chapter 9 - Built-In Gains Tax

Robert W. Jamison
July 21, 2017

S Corporation Taxation Course - Chapter 9 - Built-In Gains Tax

The following topics were reviewed:

  • Recognition Period
  • Net Unrealized Built-In Gain
  • Net Recognized Built-In Gain
  • Taxable Built-In Gain
  • Computation of Tax
  • Use of Credit Carryforwards
  • Completing Form 1120S
  • Gain Carryforward
  • Completion of the Process
  • Extensions of the Rules
  • Professional Fees Received After Conversion
  • Gain or Loss Duplication Resulting from QSub Conversion
  • Valuation of Intangible Asset held at Conversion
  • LIFO Recapture Tax

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