Answer:
C. Buddy cannot be a creditor of the corporation after the redemption.
Explanation:
"A stock redemption that terminates a shareholder’s entire stock ownership in a corporation will qualify for sale or exchange treatment under § 302(b)(3). The attribution rules generally apply in determining whether the shareholder’s stock ownership has been completely terminated. However, the family attribution rules do not apply to a complete termination redemption if the following conditions are met:
The former shareholder has no interest, other than that of a creditor, in the corporation for at least 10 years after the redemption (including an interest as an officer, director, or employee).
The former shareholder files an agreement to notify the IRS of any prohibited interest acquired within the 10-year period and to retain all necessary records pertaining to the redemption during this time period."
Reference: South-Western, Thomson. “Chapter 5.” To Qualify for Sale or Exchange Treatment, a Stock Redemption Generally Must Result in a Substantial Reduction in a Shareholde, 2005,
Answer: Unobtrusive measures
Explanation:
Unobtrusive measures of data gathering is a measure by which the researcher do not intrude the research context. Unobtrusive measure reduces the influence of a researcher on the data collected. It is an indirect measure of collecting data and the researcher makes no direct contact with the subject of study. The data collected in an organization by unobtrusive measures are readily available because they are gathered during the normal course of running the organization. This data collection can be done through the use of documentary record, traces and non-participative observations. Data to be collected are observed from a distance.
Answer: True, True, False, C Corp
Explanation:
Qualified dividends may be subject to a marginal tax rate of 23.8 percent (20 percent for the capital gain and 3.8 percent tax on net investment income) for taxpayers with income over a certain threshold.
True
Although corporate income is subject to double tax, in some circumstances, the overall tax rate for corporate income is lower than the tax rate for flow-through income.
True
The corporate tax rate is slightly higher than the top individual marginal tax rate.
False
Losses from which of the following entities are carried forward at the entity level?
C corporation
Answer:
Đó là hoạt động thực tiễn của chủ thể tách ra từ hoạt động, từ thực tại khách quan, đối tượng mà thực tiễn hướng tới (đây là lý do tại sao đối tượng không đồng nhất với thực tại khách quan vì không phải mọi đối tượng của thực tại đều có chức năng là đối tượng của thực hành).
(IM NOT A VIETNAMESE)