TASK-BASED SIMULATION 10: Basis – Gain and Loss
Green, an individual taxpayer, who is not a day trader, has requested assistance from a CPA to calculate year 2 gains and/or losses on the sale of various shares of stock. For each of the following transactions, calculate the correct gain or loss and enter the amount in the shaded box in the “Gain or loss” column. Enter losses as values with negative signs. Brokerage commissions are included in the figures below. If a response is zero, enter a zero (0).
Year 2 Transactions Gain or loss
1. Sold 200 shares of Y Corp. stock at $14 per share. Green received the 200 shares as a gift from his brother, three years ago, at the time that the shares had a fair market value of $10 per share. Green’s brother purchased the stock for $16 per share.
2. Sold 200 shares of Y Corp. stock at $22 per share. Green received the 200 shares as a gift from his brother, three years ago, at the time that the shares had a fair market value of $26 per share. Green’s brother purchased the stock for $16 per share.
3. Sold 450 shares of Z Corp. stock at $40 per share. Green received the 450 shares from his aunt’s estate as a bequest. The fair market value of the stock at the date of his aunt’s death was $32 per share and did not change in the subsequent year. His aunt originally purchased the stock for $20 per share. 4. Sold 1,225 shares of ABC Corp. stock at $9 per share. Green purchased 600 shares several years ago at $30 per share. Three year ago, when the stock price was $21, there was a 2-for-1 stock split and two years ago, when the stock price was $25, there was a 3-for-2 stock split. No other shares were sold by Green prior to year 2.
5. Sold 500 shares of XYZ Corp. stock at $20 per share. Green purchased these shares two years prior at $22 per share. Three weeks subsequent to the sale, Green purchased 100 shares of XYZ stock at $18 per share.
6. Sold 1,600 shares of BX Corp. stock at $4 per share. Green received these shares as a gift from his sister four years ago. The fair market value of the shares at the date of the gift was $7 per share. Green’s sister inherited this stock from her stepmother’s estate. At the date of her death, seven years ago, the fair market value of this stock was $3 per share. The stepmother purchased this stock for $1 per share 10 years prior to her death.
7. Sold 2,000 shares of TWX Corp. stock at $8 per share. Green received 4,000 shares of TWX in a tax-free transaction for 2,000 shares of WTX Corp. stock he purchased in the prior year for $2 per share.
Basis-Gain&Loss
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© 2012 DeVry/Becker Educational Development Corp. All rights reserved. ＜日本語訳＞
Green 氏は、デイトレーダーではない個人納税者で、彼の CPA に Year 2に行った様々な株式の売却損益の計算を依 頼した。以下の各取引について認識する売却損益を計算し、ゲイン・ロスのコラムに金額を入力しなさい。 損失の場合はマイナスの値で入力すること。株式売買委託手数料等は下記の金額に含まれている。回答がゼロとなる 場合にはゼロを入力すること。 Year 2 取引 ゲインまたはロス 1. Y Corp.株式200株を一株$14で売却した。Green 氏は当該200株を３年前に兄からの贈与 により取得していた。贈与日における時価は一株$10だった。Green 氏の兄は当該株式を 一株$16で購入していた。 2. Y Corp. 株式200株を一株 $22で売却した。Green 氏は当該200株を３年前に兄からの贈 与により取得していた。贈与日における時価は一株$26だった。Green 氏の兄は当該株式 を一株$16で購入していた。 3. Z Corp.株式450株を一株$40で売却した。Green 氏は当該450株を叔母の遺産からの相続 により取得していた。叔母の死亡日における時価は一株$32だった。叔母は当該株式を一 株$20で購入していた。.
4. ABC Corp.株式1,225株を一株 $9で売却した。Green 氏は３年以上前に当該株式600株を 一株$30で購入し、３年前（当時の時価一株$21）に２対１の株式分割が行われ、さらに２ 年前（当時の時価一株$25）に３対２の株式分割が行われていた。当該株式は Year 2にな るまで売却していない。
5. XYZ Corp. 株式500株を一株$20で売却した。Green 氏は当該株式を２年前に一株$22で 購入していたが、売却日より３週間後に XYZ Corp 株式100株を一株$18で購入した。 6. BX Corp.株式1,600株を一株$4で売却した。Green 氏は当該株式を４年前に妹からの贈 与により取得していた。贈与日における時価は一株$7だった。Green 氏の妹は、この株式 を継母の遺産から相続した。継母の死亡日（７年前）における時価は$3だった。継母はこ の株式を一株$1で死亡する１０年前に購入していた。 7. TWX Corp. 株式2,000株を一株$8で売却した。Green 氏は、非課税の組織変更に伴い、 過年度に一株$2で購入した WTX 株式2,000株と交換に、当該 TWX 株式4,000株を受領して いた。 Basis-Gain&Loss
Transactions 関連論点 Proceeds
(sales price) Basis Gain or loss
Short or Long-term 1. Y Corp. 200株 贈与資産 @$14×200株 ＝$2,800 同左 $2,800 $0 保有期間の 算定は不要 2. Y Corp. 200株 贈与資産 @$22×200株 ＝$4,400 @$16×200株 ＝$3,200 $1,200 保有期間も 引き継ぐため （３年保有）、 Long-term 3. Z Corp. 450株 相続資産 @$40×450株 ＝$18,000 @$32×450株 ＝$14,400 $3,600 常に Long-term 4. ABC Corp. 1,225株 株式分割 @9×1,225株 ＝$11,025 @10×1,225株 ＝$12,250 ($1,225) 非課税なので 旧株式の保有期 間も引き継ぐが （３年以上保有）、 Long-term 5. XYZ Corp. 500株 Wash Sale @$20×400株 ＝$8,000 @$22×400株 ＝$8,800 ($800) 単純に400株は 取得日から ２年保有 Long-term 6. BX Corp. 1,600株 贈与資産 相続資産 @$4×1,600株 ＝$6,400 @$3×1,600株 ＝$4,800 $1,600 保有期間も 引き継ぐため （長期保有）、 Long-term 7. TWX Corp. 2,000株 非課税交換に より取得 @$8×2,000株 ＝$16,000 @$1×2,000株 ＝$2,000 $14,000 保有期間も 引き継ぐため （過年度購入）、 Long-term
1. $0. If at the date of the gift the gift’s FMV is less than the donor’s basis and if the donee later sells the gift
for a price which is greater than the date-of-gift FMV but which is lower than the donor’s basis, the taxpayer-donee recognizes neither a gain nor a loss on the sale. In this example the $14 per share selling price is less than the $16 per share rollover cost basis but more than the $10 per share date-of-gift FMV. So, the taxpayer recognizes neither a gain nor a loss.
含み損がある資産の贈与の場合で、Donor’s basis@$16＞Sales price@$14＞FMV at gift date$10となる ので、No gain or lossとなる。
2. $1,200. If at the time of a gift the FMV of the gift is greater than the donor’s basis, then when the donee
subsequently sells the gift, the donee uses the donor’s basis (rollover cost basis) to determine gain or loss. In this example the date-of-gift FMV was $26 per share and the donor’s basis was $16 per share. So, when the donee sells the gift, the donee’s basis will be the donor’s $16 per share basis (rollover cost basis). As such, the gain will be $6 per share: $22 selling price per share minus $16 rollover cost basis per share. Because the donee sold 200 shares, the total gain recognized will be $1,200: $6 gain per share times 200 shares sold.
含み益（FMV at gift date@$26＞Donor’s basis@$16）がある資産の贈与なので、DoneeであるGreen氏 の当該株式のbasisは、Donor’s basis@$16を引き継ぐ。
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© 2012 DeVry/Becker Educational Development Corp. All rights reserved.
3. $3,600. Unless the estate validly elects the alternate valuation date, property acquired by bequest or
inheritance takes as its basis the FMV of the property as the date of the decedent’s death. The decedent’s basis in the property, whether higher or lower than the date-of-death FMV, is irrelevant.
The gain will be $8 per share: $40 selling price per share minus $32 per share date-of-death FMV. Because Green sold 450 shares, the total gain recognized will be $3,600: $8 gain per share times 450 shares sold.
相続資産のbasisは、原則、死亡日のFMV@$32となる。
4. ($1,225). When a stock split occurs, the shareholder allocates the original basis over the total number of shares held after the spit. The FMV of the stock at the date(s) of the stock split is irrelevant. The
shareholder originally purchased 600 shares for a total of $18,000: 600 shares times $30 per share purchase price. After the first stock split (2-for-1 split), the shareholder owned 1,200 shares. After the second stock split (3-for-2), the stockholder owned 1,800 shares. So, the revised basis per share became $10: $18,000 purchase price divided by 1,800 shares. When the shareholder sold the stock, the
shareholder recognized a loss of $1 per share: $9 selling price per share minus $10 revised basis per share. Because the shareholder sold 1,225 shares, the shareholder’s total loss was $1,225: $1 loss per share times 1,225 shares sold.
株式分割は、原則非課税。∴株式分割後の１株あたりの新しいbasisは、旧株式のbasis（※）を分割後の 総株式数で割った金額となる。※非課税なので、全体のbasisは変わらない。 ＜３年前の株式分割＞ ＜２年前の株式分割＞ 購入時 1株を2株に 分割 分割後 2株を3株に 分割 分割後 （売却時） 株式数 600株 ×2 1,200株 ×3/2 1,800株 全体の basis $18,000 $18,000 $18,000 １株あたりの basis @$30 @$15 @$10
5. ($800). Losses on wash sales are disallowed. A wash sale exists when a security (stock or bond) is sold for a loss, and the security is repurchased within thirty days before or after the sales date that generated the loss. In this example, three weeks prior to the sale of 500 shares of XYZ Corp. stock, Green
purchased 100 shares of the XYX Corp. stock. For purposes of applying the wash sale loss disallowance rule in order to determine loss recognized, the purchase price of these 100 shares is irrelevant, but the purchase price would be relevant to determine the basis of these 100 shares. So, with respect to the loss on the sale of the 500 shares, Green cannot recognize (deduct) the loss on 100 shares of the 500 shares sold. The loss per share is $2. Because Green can recognize the loss only with respect to 400 of the 500 shares sold, the recognized loss is $800: $2 per share loss times 400 shares for which the loss can be recognized. 売却日後30日間に同一の株式を100株再取得しているため、売却した500株のうち100株がWash Saleに 該当する。よって、以下のようになる。 （売却価格@20－売却時の株式のbasis@22）×400株＝($800) loss 認識（控除）可。 同上 ×100株＝($400) loss 認識（控除）できない。 ※再取得した100株の株式のbasisは、取得価額@$18×100株＋Deferred loss$400＝$2,200となる。 再取得した株式の保有期間は、古い株式の保有期間を含む（引き継ぐ）。
6. $1,600. Unless the estate validly elects the "alternate valuation date," property acquired by bequest or inheritance takes as its basis the FMV of the property as the date of the decedent’s death. The decedent’s basis in the property, whether higher or lower than the date-of-death FMV, is irrelevant. If at the time of a gift the FMV of the gift is greater than the donor’s basis, then when the donee subsequently sells the gift, the donee uses the donor’s basis (“rollover cost basis) to determine gain or loss. In this example date-of-death FMV was $3 per share and that value becomes the donor’s basis. At the time of the gift, the $7 per share FMV was greater than the donor’s $3 per share basis. Thus, when the donee sells the gift, the donee’s basis will be the donor’s basis (rollover cost basis). So, the gain will be $1 per share: $4 selling price per share minus $3 donee’s rollover cost basis per share. Because the donee sold 1,600 shares, the total gain recognized will be $1,600: $1 gain per share times 1,600 shares sold.
妹の継母→（相続）妹→（贈与）Green氏という流れ。 Donorとなる妹のbasisは、継母の死亡日のFMV @$3である。
含み益（FMV at gift date@$7＞Donor’s basis上記@$3）がある資産の贈与なので、DoneeであるGreen 氏の当該株式のbasisは、Donor’s basis@$3を引き継ぐ。
7. $14,000. When a taxpayer exchanges stock pursuant to a tax-free reorganization, the basis in the stock
the taxpayer receives will be the basis of the stock the taxpayer surrendered.
The 4,000 shares of TWX Corp. stock will have a basis of $4,000, the basis of the WTX Corp. stock surrendered. So, each share of the TWX Corp. stock will have a basis of $1: $4,000 basis for all the WTX Corp. shares divided by 4,000 TWX Corp. shares which the taxpayer now owns. When the taxpayer sells the TWX Corp. for $8 per share, the taxpayer will recognize a $7 gain per TWX share sold: $8 selling price per share sold minus $1 basis in each TWX Corp. share. Because the taxpayer sold 2,000 TWX Corp. shares, the taxpayer’s total gain is $14,000: $7 gain per TWX share sold times 2,000 shares TWX Corp. shares sold.
非課税の交換（非課税の組織変更：tax free reorganization）により受領した株式のbasisは、原則として、 交換に出した古い資産（旧株式）のbasisをそのまま引き継ぐ。
交換に出したWTX Corpの株式のbasisは、取得価額@$2×2,000株＝$4,000である。
受領したTWX Corpの株式の１株当たりのbasisは、上記$4,000÷4,000株＝@$1と計算される。 Green氏は保有しているTWX Corpの株式4,000株のうち、$2,000株を売却した。
＜補足＞Tax Free Reorganization
下記７種類の組織変更は、法人側・株主側 両者で原則非課税。∴basisや税法上の属性等は引き継がれる。 Reorganization includes the followings:
Type A - Mergers or concolidations Type B - Stock for stock exchange Type C - Stock for asset exchange Type D - Corporation divisions Type E - Recapitalization
Type F - Mere change in identity, form or place Type G - Bankruptcy
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© 2012 DeVry/Becker Educational Development Corp. All rights reserved. TASK-BASED SIMULATION 12: C Corp Taxable Income
Action, Inc. is a calendar year-end, accrual-basis C corporation. For each independent situation below, calculate line 30, taxable income (loss) of Form 1120, U.S. Corporation income Tax Return. Column A lists preliminary taxable income excluding additional tax return items shown in column B. Enter the taxable income (loss) in the associated shaded cells.
Preliminary taxable
income (loss) Additional tax return items(s)
Line 30 taxable income (loss)
1 $100,000 $20,000 of charitable contributions
2 $160,000 $15,000 of charitable contributions
3 $200,000
$10,000 of charitable contributions, and $20,000 of dividends from less-than-20%-owned domestic corporations
4 $250,000 $40,000 of dividends received from a 45%-owned domestic corporation
5 $80,000
$10,000 of dividends received from a 10%-owned domestic corporation, and a $20,000 net
operating loss carryover from the prior year 6 ($40,000)
$5,000 of charitable contributions and $10,000 of dividends received from a 15%-owned domestic corporation
7 ($20,000) $200,000 of dividends received from a 25%-owned domestic corporation
C Corp Taxable Income
＜日本語訳＞ Action, Inc.は、暦年課税年度、発生主義を採用している普通法人である。以下の各設定について、フォーム1120 連邦法人所得税申告書上の30行目：課税所得の金額を計算しなさい。コラムA：暫定課税所得は、コラムB：追加の 申告項目を考慮する前の金額である。網掛けの各セルに課税所得の金額を入力しなさい。 暫定課税所得 追加の申告項目 30行目 課税所得 1 $100,000 慈善寄付金$20,000 2 $160,000 慈善寄付金$15,000 3 $200,000 慈善寄付金$10,000、および 20%未満所有の内国法人からの受取配当$20,000 4 $250,000 45%所有の内国法人からの受取配当$40,000 5 $80,000 10%所有の内国法人からの受取配当$10,000、および 過年度からの欠損金繰越額$20,000 6 ($40,000) 慈善寄付金$5,000、および 15%所有の内国法人からの受取配当$10,000 7 ($20,000) 25%所有の内国法人からの受取配当$200,000
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© 2012 DeVry/Becker Educational Development Corp. All rights reserved. Preliminary taxable
income (loss) Additional tax return items(s)
Line 30 taxable income (loss)
1 $100,000 $20,000 of charitable contributions 90,000
2 $160,000 $15,000 of charitable contributions 145,000
3 $200,000
$10,000 of charitable contributions, and $20,000 of dividends from less-than-20%-owned domestic corporations
196,000
4 $250,000 $40,000 of dividends received from a 45%-owned
domestic corporation 258,000
5 $80,000
$10,000 of dividends received from a 10%-owned domestic corporation, and a $20,000 net
operating loss carryover from the prior year
63,000
6 ($40,000)
$5,000 of charitable contributions and $10,000 of dividends received from a 15%-owned domestic corporation
(37,000)
7 ($20,000) $200,000 of dividends received from a
25%-owned domestic corporation 36,000
1. $90,000
The charitable contribution deduction is the lesser of the amount of the charitable contribution or 10% of taxable income before the following deductions: (i) the charitable contribution deduction, (ii) the dividends received deduction, (iii) any net operating loss carryback (but NOL carryforwards are deducted), (iv) any capital loss carryback, and (v) the U.S. production activities deduction. So, the charitable contribution deduction here is $10,000: the lesser of (i) the $20,000 charitable contribution or (ii) $10,000 which is 10% of $100,000 preliminary taxable income. As such, line 30 is $90,000: $100,000 preliminary taxable income less the $10,000 allowable charitable contribution deduction.
寄付金は、①寄付金控除、②受取配当控除、③欠損金繰戻し、④キャピタル・ロス繰戻し、⑤国内製造活 動控除を控除する前の課税所得 ≒ １ の10% を上限として控除可。 本問では、１（暫定課税所得$100,000）×10%＝$10,000が寄付金控除の上限となる。 寄付した$20,000のうち、$10,000のみ当年度控除可。 よって、課税所得＝$100,000－寄付金控除$10,000＝$90,000 2. $145,000
The charitable contribution deduction here is $15,000: the lesser of (i) the $15,000 charitable contribution or (ii) $16,000 which is 10% of $160,000 preliminary taxable income. As such, line 30 is $145,000: $160,000 preliminary taxable income less the $15,000 allowable charitable contribution deduction. 本問では、１（暫定課税所得$160,000）×10%＝$16,000が寄付金控除の上限となる。
寄付した$15,000全額を当年度控除可。
3. $196,000
The charitable contribution deduction here is $10,000: the lesser of (i) the $10,000 charitable contribution or (ii) $22,000 which is 10% of the sum of the $200,000 preliminary taxable income plus the $20,000 dividends received from domestic corporations.
本問では、１（暫定課税所得$200,000＋受取配当金$20,000）×10%＝$22,000が寄付金控除の上限。 寄付した$10,000全額を当年度控除可。
よって、２ は、暫定課税所得$200,000＋受取配当金$20,000－寄付金控除$10,000＝$210,000となる。 ※２ は申告書上28行目の金額をいう。
With respect to the DRD, unless the exception discussed below applies, the DRD is the lesser of (i) the applicable percentage, defined below, times the domestic dividends received or (ii) the applicable percentage times taxable income without regard to any DRD, any NOL deduction, any capital loss carryback, and the domestic production activity deduction.
EXCEPTION: "the applicable percentage times taxable income" limitation does not apply if, after taking into account the full DRD, the result is a net operating loss.
The applicable percentage is 70% if the corporation owns less than 20% of the domestic investee
corporation; the applicable percentage is 80% if the corporation owns at least 20% of, but less than 80% of, the domestic investee corporation. The DRD is $14,000: the lesser of (i) 70% times $20,000 dividends from less-than-20%-owned domestic corporations = $14,000 or (ii) 70% times $210,000 = $147,000. $210,000 is $200,000 preliminary taxable income plus $20,000 dividends less $10,000 charitable contribution deduction. Note that the exception does not apply here. As such, line 30 is $196,000: $200,000 preliminary taxable income plus $20,000 dividends received less the $10,000 allowable charitable contribution
deduction less $14,000 DRD. 20%未満所有のため、70%DRDが適用される。 原則：受取配当金$20,000×70%＝$14,000 上限：２（上記計算より$210,000）×70%＝$147,000 よって、30行目の課税所得＝２ $210,000－DRD $14,000＝$196,000 4. $258,000
The applicable percentage is 70% if the corporation owns less than 20% of the domestic investee
corporation; the applicable percentage is 80% if the corporation owns at least 20% of, but less than 80% of, the domestic investee corporation.
The DRD is $32,000: the lesser of (i) 80% times $40,000 dividends from at-least-20%-but-less-than-80%-owned domestic corporations = $32,000 or (ii) 80% times $290,000 = $232,000. The $290,000 is $250,000 preliminary taxable income plus $40,000 dividends received. Note that the exception does not apply here. As such, line 30 is $258,000: $250,000 preliminary taxable income plus $40,000 dividends less $32,000 DRD.
20%以上80%未満所有のため、80%DRDが適用される。 原則：受取配当金$40,000×80%＝$32,000
上限：２（暫定課税所得$250,000＋受取配当金$40,000）×80%＝$232,000 よって、30行目の課税所得＝２ $290,000－DRD $32,000＝$258,000
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© 2012 DeVry/Becker Educational Development Corp. All rights reserved. 5. $63,000
The applicable percentage is 70% if the corporation owns less than 20% of the domestic investee
corporation; the applicable percentage is 80% if the corporation owns at least 20% of, but less than 80% of, the domestic investee corporation.
The DRD is $7,000: the lesser of (i) 70% times $10,000 dividends from less-than-20%-owned domestic corporations = $7,000 or (ii) 70% times $90,000 = $63,000. $90,000 is $80,000 preliminary taxable income plus $10,000 dividends received. Note that the exception does not apply here.
As such, line 30 is $63,000: $80,000 preliminary taxable income plus $10,000 dividends received less $7,000 DRD less $20,000 NOL carryforward deduction.
20%未満所有のため、70%DRDが適用される。 原則：受取配当金$10,000×70%＝$7,000 上限：２ （暫定課税所得$80,000＋受取配当金$10,000）×70%＝$63,000 よって、NOL繰越控除前の課税所得＝２ $90,000－DRD $7,000＝$83,000となる。 過年度からのNOL繰越額は$20,000であり、当年度に全額控除することができる。 よって、30行目の課税所得＝$83,000－NOL繰越控除$20,000＝$63,000 6. ($37,000)
Because taxable income before the five deductions listed above is negative, there is no charitable contribution deduction.
１ （暫定課税所得 ($40,000)＋受取配当金$10,000＝($30,000)）がマイナスの値（赤字）なので、$5,000 寄付したが、当年度控除することはできない。当年度の寄付金控除額はゼロである。
よって、２もマイナス($30,000) のまま。
The applicable percentage is 70% if the corporation owns less than 20% of the domestic investee
corporation; the applicable percentage is 80% if the corporation owns at least 20% of, but less than 80% of, the domestic investee corporation.
The DRD is $7,000: 70% times $10,000 dividends from less-than-20%-owned domestic corporations. Because the exception applies, "the applicable percentage times taxable income" limitation does not apply. As such, line 30 is ($37,000): ($40,000) preliminary taxable income plus $10,000 dividends received less -0- charitable contribution deduction less $7,000 DRD.
20%未満所有のため、70%DRDが適用される。 原則：受取配当金$10,000×70%＝$7,000 上限：２ はマイナス($30,000) ※ ※既にNOL（赤字）が生じている状態なので、２の控除制限規定は適用されない。 ∴原則どおり、$7,000控除可。 よって、30行目の課税所得＝($30,000)－DRD$7,000＝($37,000)
7. $36,000
The applicable percentage is 70% if the corporation owns less than 20% of the domestic investee
corporation; the applicable percentage is 80% if the corporation owns at least 20% of, but less than 80% of, the domestic investee corporation.
The DRD is $144,000: the lesser of (i) 80% times $200,000 dividends from at-least-20%-but-less-than-80%-owned domestic corporations = $160,000 or (ii) 80% times $180,000 = $144,000. $180,000 is ($20,000) preliminary taxable income (loss) plus $200,000 dividends received. Note that the exception does not apply here. As such, line 30 is $36,000: ($20,000) preliminary taxable income (loss) plus $200,000 dividends received less $144,000 DRD.
20%以上80%未満所有のため、70%DRDが適用される。 原則：受取配当金$200,000×80%＝$160,000 上限：２ （暫定課税所得 ($20,000)＋受取配当金$200,000）×80%＝$144,000 ここで、控除制限規定が適用されるかどうかを確認する。 仮に原則の$160,000を控除しても、NOLは生じないため、控除制限規定が適用される。 ∴上限となる$144,000までしか控除できない。 よって、30行目の課税所得＝２ $180,000－DRD $144,000＝$36,000
1
TBS#12 C Corp Taxable Income (p.1)
TBS#12 C Corp Taxable Income (p.1)
Preliminary taxable
income (loss) Additional tax return items(s)
Line 30 taxable income (loss) 1 $100,000 $20,000 of charitable contributions $90,000 2 $160,000 $15,000of charitable contributions $145,000 $100K －Charitable deduction ($10K) = 28行目 $90K －DRD －NOL n/a n/a Taxable income = 30行目 $90K
1
2
$160K －Charitable deduction ($15K) = 28行目 $145K －DRD －NOL n/a n/a Taxable income = 30行目 $145K1
2
×10%＝10K 全額控除可。 ×10%＝16K 寄付金 上限超過 寄付金 上限以下TBS#12 C Corp Taxable Income (p.2)
TBS#12 C Corp Taxable Income (p.2)
参照：テp.3A-64~67
3 $200,000
$10,000 of charitable contributions, and $20,000 of dividends from less-than-20%-owned domestic corp
$196,000
4 $250,000
$40,000 of dividends received from a 45%-owned domestic corp $258,000 $200K+20K＝ $220K －Charitable deduction ($10K) = 28行目 $210K －DRD －NOL 原則:($14K) n/a Taxable income = 30行目 $196K
1
2
$250K+40K＝ $290K－Charitable deduction n/a = 28行目 $290K －DRD －NOL 原則:($32K) n/a Taxable income = 30行目 $258K ×10%＝22K 全額控除可。 上限： ×70%＞原則
1
2
上限： ×80%＞原則 寄付金 上限以下 DRD 上限以下 DRD 上限以下TBS#12 C Corp Taxable Income (p.3)
TBS#12 C Corp Taxable Income (p.3)
5 $80,000
$10,000 of dividends received from a 10%-owned domestic corp, and a $20,000 net operating loss carryover from the prior year
$63,000
$80K+10K＝ $90K
－Charitable deduction n/a
= 28行目 $90K －DRD 原則:($7K) NOL控除前の課税所得 $83K －NOL繰越控除額 ($20K) Taxable income = 30行目 $63K 上限：
1
2
×70%＞原則 DRD 上限以下 NOL 繰越控除TBS#12 C Corp Taxable Income (p.4)
TBS#12 C Corp Taxable Income (p.4)
参照：テp.3A-64~67
6 ($40,000)
$5,000 of charitable contributions and $10,000 of dividend received from a 15%-owned domestic corp
($37,000) ($40K)+10K＝ ($30K) －Charitable deduction $0 = 28行目 ($30K) －DRD －NOL 原則:($7K) n/a Taxable income = 30行目 ($37K) 上限：
1
2
※既に赤字 （NOL）なので 上限は無視し、 原則どおり。 ※赤字なので 控除不可。 寄付金 上限超過 DRD 上限無視3
7 ($20,000)
$200,000of dividends received from a 25%-owned domestic corp
$36,000
追
加
($50,000)$200,000of dividends received from a 25%-owned domestic corp
($10,000)
($20K)+200K＝ $180K
－Charitable deduction n/a = 28行目 $180K －DRD －NOL 上限:($144K) n/a Taxable income = 30行目 ($36K)
TBS#12 C Corp Taxable Income (p.5)
TBS#12 C Corp Taxable Income (p.5)
1
2
DRD 上限超過 ※上限適用 上限： ×80%＜原則 ※仮に原則を 控除しても、 NOLは生じない。 ∴上限が適用。 ($50K)+200K＝ $150K－Charitable deduction n/a = 28行目 $150K －DRD －NOL 原則:($160K) n/a Taxable income = 30行目 ($10K) 上限： ×80%＜原則 ※仮に原則を 控除すると、 NOLが生じる。 ∴上限は無視。
