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
  • Business Interest Expense Limitation
  • General Rule
    • Long-term capital gain property deductioin = FMV
    • The lesser
      • 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
    • The lesser
      • 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
    • The lesser
      • 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
    • The lesser
      • Boot received
      • Realized gain