100+ Passive activity rules PowerPoint (PPT) Presentations, Passive activity rules PPTs

Passive activity rules - PowerPoint PPT Presentation

B.A.P.

B.A.P. B. = Basis A. = At-Risk P. = Passive. B.A.P. Practitioners MUST be familiar with each of these 3 items separately. B.A.P. In my experience, it is the interaction of these 3 items that causes problems for practitioners.

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736 views • 60 slides

Advanced S Corporations

Advanced S Corporations. The American Jobs Creation Act of 2004. Increase in number of shareholders Limit increased to 100 Family treated as 1 shareholder Inadvertent Termination Relief IRA as a S Corporation Bank Shareholder ESBT Beneficiary Defined. Slide 1-1.

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472 views • 36 slides

How Credits Become Capital: When and How to Syndicate

How Credits Become Capital: When and How to Syndicate. Incentives for Historic Preservation in Detroit Thursday, June 5, 2008 The Detroit Athletic Club. The Basic of Syndication: What? Why? How? . Rehabilitation Tax Credit Syndication What is Syndication?.

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344 views • 23 slides

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Passive activity rules - PowerPoint PPT Presentation

B.A.P.

Advanced S Corporations

How Credits Become Capital: When and How to Syndicate