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Sam Swier
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Decks in this class (30)
Subchapter C 301-391
Distributions of property,
Distributions in redemption of stock,
Distributions in redemption of st...
35
cards
Subchapter K 701-771
Partners not partnership subject ...,
Income and credits of partner,
Partnership computations
31
cards
Subchapter B 61-291
Definition of gross income agi ta...,
Gross income defined,
Agi defined
29
cards
Subtitle B 2001-2801
Imposition of tax gift,
Rate of tax gift,
Taxable gifts
50
cards
Subchapter E 441-483
Part ii methods of accounting,
General rule for methods of accou...,
General rule for methods of accou...
40
cards
Subchapter C Part I - Distributions by Corporations
Subpart a effect on recipients,
Distributions of property,
Distributions in redemption of stock
19
cards
Subchapter C Part II - Corporate Liquidations
Subpart a effects on recipients,
Gain or loss to shareholder in co...,
Complete liquidations of subsidia...
10
cards
Subchapter C Part III - Corporate Organizations and Reorganizations
Subpart a corporate organizations,
Transfer to corporation controlle...,
Subpart b effects on shareholders...
14
cards
Subchapter C Part V - Carryovers & Part VI
Carryovers in certain corporate a...,
Limitation on net operating loss ...,
Special limitations on certain ex...
5
cards
Subchapter K Part I - Determination of Tax Liability
Part i determination of tax liabi...,
Partners not partnership subject ...,
Income and credits of partner
10
cards
Subchapter K Part II & III- Contributions, Distributions, and Transfers
Subpart a contributions to a part...,
Nonrecognition of gain or loss on...,
Basis of contributing partner s i...
25
cards
Subchapter C Mergers and Acquisitions
Taxable asset acquisition liquida...,
Taxable asset acquisition sale of...,
Taxable asset acquisition sale of...
9
cards
Chapter 11; Subchapter A; Part III - Gross Estate
Part iii gross estate,
Definition of gross estate,
Alternate valuation
25
cards
Chapter 11; Subchapter A; Part IV - Taxable Estate
Part iv taxable estate,
Expenses indebtedness and taxes,
Definition of taxable estate
8
cards
Chapter 12 - Gift Tax
Subchapter a determination of tax...,
K transfers excluded from the gif...,
Imposition of tax gift
27
cards
Gift Tax Planing Considerations
Step transaction relating to fami...,
Indirect gifts through business e...,
Validity of conditions subsequent
8
cards
Transfer Tax Valuation Principles
Timing of valuation for estate an...,
Isolation of bequests gifts,
General standard of valuation
12
cards
Transfers with Retained Beneficial Enjoyment
Transfers with retained life esta...,
Necessity for retained interest t...,
Can transferor lease back transfe...
22
cards
Chapter 14 - Special Valuation Rules
Special valuation rules in case o...,
Special valuation rules in case o...,
Certain rights and restrictions d...
4
cards
Transfers with Retained Powers Over Beneficial Enjoyment
Compare contrast this and transfe...,
Primary provisions capturing gros...,
Archetypal example of 2036 a 2 in...
27
cards
Transfers with Retained Reversionary Interests
Archetypal example of 2037,
2037 basic rule,
Survivorship requirement
6
cards
Adequate and Full Consideration Exception
Retained interest statutes subjec...,
How to meet bona fide sale requir...
2
cards
Subchapter C Corporate Divisions
0
cards
Powers of Appointment
Key provisions governing powers o...,
Examples of non explicit powers o...,
Interaction with inclusion sectio...
13
cards
Annuities and Survivor Benefits
Transfer tax impact of single lif...,
Transfer tax impact of survivorsh...,
Are grat s governed by section 2039
13
cards
Subchapter O - Part III Common Nontaxable Exchanges
Code tree,
Part iii common nontaxable exchanges,
Exchange of real property held fo...
14
cards
Subchapter K; Part II; Subpart A - Contributions to Partnership
Code tree,
Subpart ii,
Basis of contributing partner s i...
6
cards
Subchapter K; Part II; Subpart B - Distributions by a Partnership
Code tree,
Subpart b distributions by a part...,
Extent of recognition of gain or ...
9
cards
Subchapter K; Part II; Subpart C - Transfers of Interest in a Partnership
Code tree,
Subpart c transfers of interests ...,
Recognition and character of gain...
5
cards
Subchapter K; Part II; Subpart D - Provisions Common to Other Subparts
Code tree,
Subpart d provisions common to ot...,
Unrealized receivables and invent...
7
cards
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IRC Code Sections
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