Detail Breaking Up is Hard to Do   Oleh:  Swad, Randy Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 186 no. 6 (1998) Topik: BUSINESS; breaking up Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.7 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel When a closely held business is a major marital asset, it can be a roadblock to an easy division of property when the spouses divorce. In such circumstances, a CPA can recommend a stock redemption as a way to equalize the property settlement between spouses. However, conflicting court cases have created uncertainty as to which spouse will be taxed when a redemption is divorce - related. At issue is whether the redemption is considered a third - party transfer subject to IRC section 1041. CPA s who advise divorcing clients must understand when a divorce - related redemption is considered a section 1041 third - party (not desirable) transfer so they can help the client avoid this treatment as well as the potential problems conflicting legal decisions have created. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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