After completing this course, the learner should be able to:
- Describe the basics of corporate divisions for U.S. federal income tax purposes.
- Describe the types of corporate divisions
- Describe the tax consequences of a spin-off transaction that does and does not qualify under Section 355.
- Discuss the requirement of qualification under Section 355.
Becker Professional Education Sponsor I.D. Numbers NASBA: 107294, New York: 002087, New Jersey: 20CE00226700, Texas: 009580, Ohio: CPE.186, Illinois 158.002405, Pennsylvania: PX177823