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Formation, liquidation & reorganization

About this topic

Based on the AICPA Competency Framework: Tax and Personal Financial Planning, these learning resources - primarily focused on US tax - are designed to help CPAs understand the knowledge and skills necessary to address the needs of their clients and firms.

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When Entity Simplification Is Not So Simple

Companies have many reasons to undergo reorganizations but should consider the effect E&P before undertaking these transactions. Learn more in this article.

Article Formation, liquidation & reorganization Intermediate

Uncertainty Surrounding Back-to-Back F Reorganizations

This article explains recently issued regulations on F reorganizations.

Article Formation, liquidation & reorganization Intermediate

How to Document a Tax-Free D Reorganization With a Split-Off

This article presents a sample memorandum that can be used by taxpayers if the IRS challenges their treatment of a split-off D reorganization transaction.

Article Formation, liquidation & reorganization Intermediate

Double and Triple Drops With Liquidations Clarified in Pair of Revenue Rulings

This article discusses Rev. Rul. 2015-9 and 2015-10) along with the technical aspects surrounding their issuance and addresses whether the IRS reached the right results.

Article Formation, liquidation & reorganization Intermediate

Personal Goodwill and the Net Investment Income Tax

This article discusses when the sale of goodwill related to a C corporation is the sale of a shareholder’s personal goodwill.

Article Specialized issues Intermediate