? ??? ? ??? ????? ??? 20? ??? ???? ??. ??? ?? ???? ??? ?? Business? ???? ??? ??? ???? ??? ??? ??? ??? ??? ?? ????? ?? ??? ??? ??.

?? Business? ????? ?? ?????? ??? ?? ???? ??? ??? ??. ?? Business? ?? ??? ?? ???? ???? ??.

??? ???? 100% ???? ??? ??. ??? ?????? 4? ? C?? S- Corporation ??? ??? ???. ??? ?? ?? Projection? ?? ?, ?? ??? ? ??? Built?In Gain Tax? ???? ?????. ??? ??? ??? ?? ? ??. ?? ?? ???? ??? ?? ???.

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 Gain? ???? ??.

?? ??? ?? ????? ???? ? ? ?? Built in Gain? ?? ?? ??, ?? ??? ??????? ??? ?? Built in Gain? ???? ??.

?? ?? ?? 5???? ??? ????? 4????? 1???? ??? ??(Built in Gain)? ??? ?? ???.

Built in gain? IRS Code Section 1374? ?? ????? ??? S-Corporation? C?? S-Corporation?? ??? ???? 5? ?(Permanent S-Corporation Built in Gains Recognition Period Act of 2014? H.R. 4453: 113th Congress) ??? ??? Built In Gain Tax? ????.

IRS Code 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 Gain? Corporation ???? ????.

?? Shareholder?? ?? ???? ???? ?? ??? ???? ??, ??? ?? ??? Corporation ? Shareholder? ?? ??? ???? ??.

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

?? (213)384-1189


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