Chapter 23: Entity Formation and Liquidation Planning

In this section

• Contributions of Property, Stock-for-Property Exchanges
  In-depth analysis of Section 351 transactions, corporate control requirements, and boot considerations for tax-deferred property contributions to corporations.
• Corporate Liquidations vs. Sales of Shares
  Explore the tax implications, gain or loss recognition, and strategic planning considerations for corporate liquidations versus the sale of shares, highlighting the perspectives of both corporations and shareholders.
• Partnership Liquidations and Mergers
  Explore comprehensive strategies and tax implications for complete and partial partnership liquidations, including built-in gain calculations and merger considerations.
• Comparison of Tax Implications Across Different Entities
  Explore how tax outcomes differ for C corporations, S corporations, and partnerships in identical transactions, including formation, operations, distributions, and liquidation.