导图社区 美国公司税法2024ACG351 Midterm
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ACG 351 Midterm
Chapter 2
QBI
In general
The lesser
20% QBI
20% MTI (Taxable Income-net capital gain)
Wage/capital investment limitation
The greater
50% wages for the business
25% wages for the business+2.5% share of acquisition of depreciable property
QTB
SSTB
C corporation
21% on Form 1120
Chapter 3
Cash method
Corporation ≤29 million for the most recent three-year period
Business Interest Expense Limitation
=Business interest income + 30 % A.T.I.+floor plan financing
General Rule
Long-term capital gain property deductioin = FMV
basis+(FMV-basis)×50%
basis × 2
适用情况
The care of the ill, needy, or infant
For research or experimentation or for reserch training
Charitable contribution
10% taxable income
NOL deduction
can offset up to 80% of taxable income
DRD
Dividenes received × DRD%
MTI × DRD%
Special deduction
elect over a 180-month period
immediately expense the $5000 of these costs
Phased out on a doller-for-dollar basis expense>$50000
Depreciation Recapture
recognized gain
cost recovery claimed
Chapter 4
351
Transfer of property (excluding service)
In exchange of stock
Control ≥80% of the corporation
Boot
=liabilty-basis
Boot received
Realized gain
