Discussions W4 Taxation

DQ1: IRC Section 312/Treasury Regulations 1.312 for E & P
For discussion: What are the ramifications for business of IRC Section 312 with Treasury Regulations 1.312 dealing with Earnings and Profits.

DQ2: Dividends, capital gains and E & P
Read and review the following article:
The CPA Journal archives are freely available – here is a direct link to the article: http://archives.cpajournal.com/2004/304/essencials/p53.htm

For discussion: What are the effects of dividends and capital gains on E&P?

(Please don’t forget to post a question at the end of each paragraph)

Use the following critical thinking steps as a guide as you read the case:

Discussions Posts Instructions

Write 3 individual paragraphs of around 150 words each to reply to both topics above (3 paragraphs per topic, 6 in total)
Post with support from your text and other trustworthy sources (which you provide APA citations for). If you are citing to the text, simply put the page number of the text at the end of the applicable sentence or section in your post. i.e. (Cheeseman, p.12).
IMPORTANT: End each paragraph with a critical thinking question. Think about these questions as going beyond being answered “yes” or “no”. You want to promote conversation. (There should be 6 questions in total, one at the end of each paragraph)

*Some notes on voice and protocol: “Voice” is developed within the discipline of making a statement of your position (support or refute) and then defending it with citations and references to support your point of view. Avoid beginning with “I think” or “In my opinion.” Claim your voice. You have a place at the discussion table. You must provide a supported point of view, away from opinion. In text citations support your position.
*Complete each paragraph with a question that will deepen inquiry – not like a quiz or written exam question, but a question that continues to examine the topic, looking for elements or challenges.

Suggestion for PAPER FORMAT:
Topic 1:
Paragraph 1. Answer question asked in topic header, extend a bit, maybe mention the textbook, and come up with a new question
Paragraph 2: Extend on the topic, support your point with the textbook, and come up with another question (also maybe answer the question you asked in the first paragraph)
Paragraph 3: Extend on the topic more, maybe relate it to another topic in the readings, support your point with the textbook, and come up with another question (also you could answer the question you asked in the second paragraph)

Topic 2:
Paragraph 1. Answer question asked in topic header, extend a bit, maybe mention the textbook, and come up with a new question
Paragraph 2: Extend on the topic, support your point with the textbook, and come up with another question (also maybe answer the question you asked in the first paragraph)
Paragraph 3: Extend on the topic more, maybe relate it to another topic in the readings, support your point with the textbook, and come up with another question (also you could answer the question you asked in the second paragraph)