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This course is the second in a series of four courses covering the significant areas of corporate transactional taxation, including corporate organizations, dividends and other non-liquidating distributions, stock redemptions, liquidations, spin-offs and other corporate divisions, reorganizations and tax attributes.

This course focuses deeply on corporate redemptions and transfers of stock among commonly controlled corporations. It reviews in detail the tax implications of those transactions to all affected parties, including shareholders as well as the participating corporations. In addition to discussing the key US tax provisions, regulations and case law, it describes planning considerations and discusses how the relevant tax rules apply to common fact patterns.

This course is ideal for tax professionals, financial accountants and management accountants that wish to develop or refresh expertise in corporate transactions. CFOs and other finance professionals who have some familiarity with tax and wish to increase their understanding of the area will also find it useful. 

Course Series

This course is included in the following series:

4 CoursesCorporate Transactional Taxation

  1. Corporate Transactional Tax I - Corporate Organizations, Contributions, Dividends and Non-liquidating Distributions
  2. Corporate Transactional Tax II - Stock Redemptions and Section 304 Transactions
  3. Corporate Transactional Tax III - Corporate Liquidations, Section 338 and Acquisitions, Spinoffs and other Divisions
  4. Corporate Transactional Tax IV - Corporate Reorganizations, Carryover of Corporate Tax Attributes, and Limitations on Usage of Corporate Tax Attributes

Learning Objectives

  • Identify types of corporate redemptions (and distinguish between those taxable as sale/exchange transactions and those treated as involving distributions) and transactions subject to Section 304 of the Internal Revenue Code.
  • Identify the principal Internal Revenue Code tax provisions governing those transactions, and interpretations (including regulations and case law) that can affect how those transactions are taxed.
  • Explore planning and structuring considerations and potential pitfalls concerning those transactions. 

1 Review (13 ratings)Reviews

5
Anonymous Author
Thanks Bro.

Prerequisites

Course Complexity: Intermediate

No Advanced Preparation or Prerequisites are needed for this course. However, it is recommended to take the other courses in the series prior to completing this one.

Education Provider Information

Company:
Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact:
For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .

2 QuestionsCourse Questions and Answers

Member's Profile

I had lots of problems with this one not being a tax guy...and I wonder whether a few of the questions were wrong..they refer to a "Q" where I don't see that label anywhere...not sure if the questions were re-written at one time and "Q" survived in error. This is the best example of me needing answers/explanations after the fact to see why I was missing...help!

Member's Profile

Probably good to get rid of my review...perhaps the Q comment related to the review questions...but regardless, it would be helpful to understand the ultimate reasoning for correct answers.

Course Syllabus
INTRODUCTION AND OVERVIEW
Corporate Transactional Tax II
  14:31Stock Redemptions Qualifying for Exchange Treatment
  14:48Section 304 Transfers Scope
CONCLUSION
  4:35Miscellaneous Redemption Concepts
Continuous Play
  55:06Corporate Transactional Tax II - Stock Redemptions and Section 304 Transactions
SUPPORTING MATERIALS
  PDFSlides: Corporate Transactional Tax II
  PDFCorporate Transactional Tax II Glossary/Index
REVIEW & TEST
  quizREVIEW QUESTIONS
 examFINAL EXAM