West's legal forms : business organizations, with tax analysis

West's legal forms : business organizations, with tax analysis volume 1H contents: Division V. Business trusts. Ch. 1 - Introduction. A. In general. B. State law considerations. C. Tax considerations. D. Practical considerations. Ch. 2 - Comparison with other forms - practice. A. General considerations. B. Forms compared. C. Various practical considerations. D. Various formats compared. Ch. 3 - Preformation agreements. A. Agreements - generally. B. Preformation agreements. Ch. 4 - Business trust finance. A. Methods of financing - generally. B. Equity interests. C. Debt financing. D. Tax implications of the issuance of interest and debt. E. Tax implications of the retirement of debt. F. Distribution of debt to interest holders. G. Renegotiations of existing debt. H. Guaranteeing debt. Ch. 5 - Business trusts taxed as S corporations. A. Electing S corporation status. B. Check the box rules. C. Electing the tax results - check the box regulations. D. Electing S corporation status. E. The election. F. Forms. G. Other election rules. Ch. 6 - Taxation as partnership. A. In general. B. Taxation of business trusts taxed as partnerships - tax year. C. Taxation of business trusts taxed as partnerships - determination of taxable income. D. Taxation of business trusts as partnerships - basic allocations of income, loss and credit. E. Taxation of business trusts taxed as partnerships - special allocations. F. Taxation of business trusts taxed as partnerships - liabilities. G. Taxation of business trusts taxed as partnerships - re-characterization of income, loss and credit. H. Taxation of business trusts taxed as partnerships - loss limitations. I. Taxation of business trusts taxed as partnerships - interest deductions. J. Taxation of business trusts taxed as partnerships - basis. K. Taxation of business trusts taxed as partnerships - negative basis - recognition of income. I. Taxation of business trusts taxed as partnerships - guarantees, M. Taxation of business trusts taxed as partnerships - beneficiary taxation. Ch. 7 - Family business trusts. A. In general. B. Allocation of income and deductions to a family partner. C. Special allocations of income among family partners. D. Family business trusts. E. Gift and estate tax issues. F. Other business trust taxed as a partnership issues. Ch. 8 - Forms. A. Trust instruments. B. Share certificates. C. Notice of limited liability. Ch. 9 - Trust meetings - resolutions. Ch. 10 - Operations - business trust taxed as an S corporation. A. Practical issues. B. Certain tax issues. C. Related corporations. Ch. 11 - Operations - business trust taxed as a partnership. A. Practical issues. B. Taxation of business trusts taxed as partnerships transactions with third parties. C. Taxation of business trusts taxed as partnerships - sale of assets. D. Shifting interests (recapitalizations). E. Taxation of business trusts taxed as partnerships - miscellaneous issues. Ch. 12 - Sale of business trust assets. A. Forms. Ch. 13 - Transfers of business trust interests to others. A. Forms. B. Estate and gift tax implications. C. Transfer taxation. Ch. 14 - Buy - sell agreements. A. In general. B. Forms. Ch. 15 - Complete redemptions of a single beneficiary. Includes a table of contents and the 2003 pocket part.