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
<p>This course will be an overview of:</p>
<ul>
<li>The general rules of property exchanges</li>
<li>The basic requirements of Section 351</li>
<li>Receipt of boot</li>
<li>Assumption of liabilities</li>
<li>Investment companies and “busting” Section 351</li>
<li>Calculations (including a comprehensive example)</li>
<li>Filing and record keeping</li>
</ul>