Federal Corporate Tax: Section 351 Overview
Provider: Becker Professional Education
Length: 140
Taxes
2.5 CPE Credits
Overview
QAS self study
IRS EA Federal Taxation
This course will be an overview of:
- The general rules of property exchanges
- The basic requirements of Section 351
- Receipt of boot
- Assumption of liabilities
- Investment companies and “busting” Section 351
- Calculations (including a comprehensive example)
- Filing and record keeping