Slide 1 1 Chapter 21 Real Estate Investment Trusts (REITs) Slide 2 2 Overview Introduction History Legal Requirements Types of REITs Investment Appeal REIT Valuation Important…

Slide 1 Johan Boersma TAXATION OF COMPANIES IN THE CZECH REPUBLIC Slide 2 Johan Boersma Corporate taxpayers are subject to corporate income tax Corporate income tax is governed…

Slide 1 INSIGHTS ABOUT THE INVESTMENT CLIMATE IN BELARUS Olga Polozova Certified Lawyer 31 January 2012 Slide 2 OVERVIEW OF BELARUSIAN INVESTMENT CLIMATE I.Investment system…

Slide 1 Law for Small Businesses Part I Palomar College Slide 2 The Importance of Legal Counsel Those with the desire to start their own business need to be sure to cover…

Slide 1 Module 26 Self-Employed Taxpayers Slide 2 Menu 1. Self-employed taxpayers: an introduction 2. Compliance, record keeping, and substantiation requirements 3. Schedule…

Slide 1 CCH Federal Taxation Comprehensive Topics Chapter 18 Accumulated Earning and Personal Holding Company Taxes ©2005, CCH INCORPORATED 4025 W. Peterson Ave. Chicago,…

Chapter 34 Corporations â Formation and Financing § 1: The Nature of the Corporation A corporation is a creature of statute, an artificial âperson.â Most states follow…

Problem 247-1 Basic Facts: Z Corp 100 shares common. All parties unrelated. Issue: (b)(1). A - 28 shares B - 25 shares C - 23 Shares D â 24 Shares Z redeems 7 of Aâs shares.…

Chapter 30 Corporate Formation and Financing What are the express and implied powers of corporations? What steps are involved in bringing a corporation into existence? What…

Chapter 16 Corporations Learning Objectives Define a corporation Calculate the corporate income tax liability and explain specific tax rules Apply the non-recognition of…