Transcription of INTRODUCTION TO TAX ATTRIBUTES - CBA
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INTRODUCTION TO TAX ATTRIBUTES - CBA
INTRODUCTION TO TAX ATTRIBUTES . MICHAEL D. TEMPLETON. TABLE OF CONTENTS. INTRODUCTION TO TAX ATTRIBUTES .. 1. BASIC ACCOUNTING CONCEPTS .. 1. Shareholders' 1. Retained Earnings (Earned Surplus) .. 1. Contributed Surplus .. 1. STATED CAPITAL .. 1. Definition .. 1. Adjustments to Stated Capital .. 2. Adjustments .. 2. 2. Additions .. 2. PAID-UP CAPITAL .. 3. Definition .. 3. Deemed Dividends .. 4. Stock Dividends .. 4. Capitalization of 4. WHERE PUC DEPARTS FROM STATED CAPITAL .. 5. ADJUSTED COST BASE .. 9. Definition .. 9. Components of 10. V-Day Value Adjustments .. 11. Section 52 Cost 11.
tax consequences of corporate reorganizations, distributions and dissolutions. Where a private corporation1 returns cash to its shareholders other than by way of redemption, the directors may choose to pay the shareholders by way of a dividend or a tax-free return of capital. Tax law in the U.S., by contrast, generally provides that any ...
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