? ??? ? ??? ????? ??? 20?? ???? ??. ??? ?? ???? ??? ?? ????? ???? ??? ??? ???? ??? ??? ??? ??? ??? ?? ????? ?? ??? ????.

?? ????? ????? ?? ?????? ??? ?? ???? ??? ??? ??. ??? ????? ?? ??? ?? ???? ???? ??.

??? ? ??? 100% ???? ??? ??. ??? ?????? 4? ? C-Corporation ?? S-Corporation ??? ????.

??? ?? ?? projection? ?? ? ?? ??? ?? Large Built-in Gain Tax Issue ? ???? ????. ??? ??? ??? ?? ???. ?? ?? ???? ??? ?? ???.

C-Corporation ????? ??? ???? ??? ?? ???? ???? ?? ??? ??? ?? ????? ?? shareholder level?? ? ??? ???? ??.

??? S-Corporation? ?? ?? ??? ??? ?? ??? ??? ??.

Built-in Gain Tax? C-Corporation ???? ???? ??? ?? corporation level? ??? ??? ?? ?? ?? ? S-Corporation?? ??? ???? ?? ??? ???? ???.

C-Corporation? S-Corporation?? ??? ??? ? ??? ??? ?? ??? ??(fair market value)?? ?? ????(adjusted basis)? ? built in gains? ???? ??.

?? ??? ?? ????? ???? ? ? ?? built-in gain? ?? ?? ??. ?? ??? ?? ????? ??? ?? built-in gain? ???? ??.

?? ?? ?? 5???? ??? ????? 4????? 1???? built-in gain? ??? ?? ???.

Built-in gains? IRS Code Section 1374? ?? ??? ?? ??? S-Corporation? C ?? S-Corporation?? ??? ????? 5? ?(Permanent S-Corporation Built-in Gains Recognition Period Act of 2014?HR4453: 113th Congress) ??? ??? Built-in Gain Tax? ????.

IRC Section 1374? 1986? ?? ??? ? ? 2009?? 2010?? ?? 10?? built In gain ????? 7??? ??? 2011~2013?? ????? 5?? ????? 2014?? 5? ????? ??? ?? ?? 5?? Built-in Gain Tax ????? ???? ??.

?? ��Big Tax��? ??? ?? Built-in Gain Tax? IRS? 35% ??? built-in gains? corporation ???? ????. ?? ???? ?? ???? ???? ?? ??? ??????, ??? ?? ??? corporation? shareholder ?? ???? ??? ???? ??.

?? ?? ?? ?? ??? ?? ??? ??? ?? S-Corporation election ? ?? 5?? ??? ???? ??? ??? corporation level? 35%? ??? ????? built-in gain? ???? ?? ??? ??. ?? ?? 1? ?? ?? ??? ???? ????? ???.

?? (213)384-1189

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