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Estimating the taxes on unrealized appreciation of equity portfolios of "C" corporations
Importance of the dividends and the dividend exclusion
Importance of operating and liquidation expenses
Importance of the holding period
Importance of the tax basis
Why the problem of deferred taxes on unrealized appreciation may be applicable to all non-operating assets
The theory of built-in gains taxes in C corporations
Frazier's Formula:
Net Asset Value means Fair Market Value of the Entity's Assets Less All of the Liabilities;
FMV must be calculated as of a certain date;
Value implies money; Money implies a transaction;
A transaction is a transfer;
The transfer triggers capital gains tax
The Dunn case
The pending Jelke case
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