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Section 302 Redemptions (U.S. Corporate Tax)

This video discusses the various conditions under which a corporation's redemption of a shareholder's stock would qualify for sale or exchange treatment under Section 302(b) of the U.S. tax code. A redemption qualifies for sale or exchange treatment if one of the following is true: (1) the redemption completely terminates the shareholder's interest in the corporation (Section 318 family attribution rules apply) (2) the redemption is substantially disproportionate (after the redemption, the shareholder owns less than 80% of the voting stock he or she held before the redemption, and owns less than 50% of the corporation's voting stock) (3) the redemption is not essentially equivalent to a dividend (i.e., there is a "meaningful reduction" in the shareholder's interest, such as a loss of control) (4) the redemption is part of a partial liquidation (for noncorporate shareholders, a redemption that is part of a plan in which the corporation gets rid of a qualified trade or business in which it had actively participated during the previous 5 years)— Edspira is the creation of Michael McLaughlin, an award-winning professor who went from teenage homelessness to a PhD. Edspira’s mission is to make a high-quality business education freely available to the world. — SUBSCRIBE FOR A FREE 53-PAGE GUIDE TO THE FINANCIAL STATEMENTS, PLUS: • A 23-PAGE GUIDE TO MANAGERIAL ACCOUNTING • A 44-PAGE GUIDE TO U.S. TAXATION • A 75-PAGE GUIDE TO FINANCIAL STATEMENT ANALYSIS • MANY MORE FREE PDF GUIDES AND SPREADSHEETS http://eepurl.com/dIaa5z — SUPPORT EDSPIRA ON PATREON *  / prof_mclaughlin   — GET CERTIFIED IN FINANCIAL STATEMENT ANALYSIS, IFRS 16, AND ASSET-LIABILITY MANAGEMENT https://edspira.thinkific.com — LISTEN TO THE SCHEME PODCAST Apple Podcasts: https://podcasts.apple.com/us/podcast... Spotify: https://open.spotify.com/show/4WaNTqV... Website: https://www.edspira.com/podcast-2/ — GET TAX TIPS ON TIKTOK   / prof_mclaughlin   — ACCESS INDEX OF VIDEOS https://www.edspira.com/index — CONNECT WITH EDSPIRA Facebook:   / edspira   Instagram:   / edspiradotcom   LinkedIn:   / edspira   — CONNECT WITH MICHAEL Twitter:   / prof_mclaughlin   LinkedIn:   / prof-michael-mclaughlin   — ABOUT EDSPIRA AND ITS CREATOR https://www.edspira.com/about/ https://michaelmclaughlin.com