C corporation

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- C corporations

More than 10.000 documents for C corporation

- C Corporation
When a small business incorporates, it is automatically a C corporation, also called a regular corporation. The most basic characteristic of t...
- Encyclopedia of Small Business
- A-I
- Tax Benefits of Converting a C Corporation with Undervalued Assets
As a result of the recent economic downturn, many businesses have sustained significant declines in the value of their assets, particularly those holding real estate or certain intangible assets. The future of these businesses, while promising over the long term, may be dependent on attracting additional capital or financing. In cases where the business is taxed as a C corporation, it may be beneficial to convert the corporation to an entity taxed as a partnership. Such a conversion can provide significant tax benefits to current owners by triggering a tax loss with respect to their interests. Care must be taken as to the form of the conversion, because the tax consequences can differ significantly. Thus, before undertaking a statutory conversion, it is advisable to make sure that its t...
- CPA Journal, The
- Vol. 80 Nbr. 4, April 2010
- 11 Jerome C. Anderson v. Hess Corporation, (8th Cir. 2011)
United States Court of Appeals FOR THE EIGHTH CIRCUIT ...
- Federal Circuits

- 26 CFR 1.337(d)-7 - Tax on property owned by a C corporation that becomes property of a RIC or REIT.
- Code of Federal Regulations - Title 26: Internal Revenue
- Planning considerations when converting a C corporation to an LLC.
The owners of a C corporation might consider a conversion to a passthrough entity as a means to retain the limited liability and transferability of ow...
- The Tax Adviser
- Vol. 42 Nbr. 2, February 2011
- Converting A C corporation into an LLC.
ALTHOUGH CONVERTING A C CORPORATION into a limited liability company (LLC) allows the C corporation shareholders to continue to have limited liability...
- The Tax Adviser
- Vol. 41 Nbr. 6, June 2010
- Certain Transfers of Property to Regulated Investment Companies [RICs] and Real Estate Investment Trusts [REITs]
This document contains proposed amendments to regulations under section 337(d) of the Internal Revenue Code. The proposed regulations provide guidance concerning certain transfers of property from a C corporation to a Regulated Investment Company (RIC) or a Real Estate Investment Trust (REIT) and will affect the parties to such transactions. This document also invites comments from the public regarding these proposed regulations.
- Federal Register Nbr. 77 FR 22516, April 16, 2012
- Proposed rules
- Treasury Department
- 26 CFR 1.1244(c)-2 - Small business corporation defined.
- Code of Federal Regulations - Title 26: Internal Revenue
- Percy Clay v. C T Corporation System, (4th Cir. 2012)
UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT ...
- Federal Circuits
- 26 CFR 1.337(d)-6 - New transitional rules imposing tax on property owned by a C corporation that becomes property of a RIC or REIT.
- Code of Federal Regulations - Title 26: Internal Revenue