International Tax Transactions II
Available for 1 year after purchase date
**OnDemand**
2.5 Credits
Member Price $79.00
Non-Member Price $95.00
Overview
Exploring non-recognition transaction rules and the impact of Section 367 on inbound and outbound transactions.
Highlights
Key Topics
- Inbound Section 351 transactions
- Outbound Section 332 transactions
- Non-recognition transactions
- Section 367
- Gain recognition agreements
Prerequisites
None
Designed For
Who Will Benefit
Public and corporate tax professionals interested in building a solid foundation in U.S. international taxation.
Objectives
Learning Outcomes
- Recognize whether an outbound liquidation qualifies for non-recognition treatment under IRC Section 332.
- Identify when IRC Section 367 alters the application of the general non-recognition tax rules of IRC Sections 351 and 332.
Non-Member Price $95.00
Member Price $79.00