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美国AICPA捞干货 | 通过案例说明职业体育行业安全港的应用


时间:2019-06-13 15:18
来源:AICPA考试
  AICPA干货:以下的示例演示了上周描述的安全港的实际应用。特别说明:除非另有规定, 否则例子中的球队在交易的球员合同中的基础值为零。此外, 假设体育队在应纳税年度的第一天签订了带有签约奖金的运动员合同。
 
  Example 1.
 
  Trade with no cash. 没有现金交易
 
  In 2018, Team A trades Player Contract 1 to Team B for Player Contract 2. The teams apply the safe harbor in this revenue procedure. Under section 4.02(1), neither Team A nor Team B has an amount realized or gain on the trade because neither team received cash in the trade. Under section 4.02(3), Team A has a $0 basis in Player Contract 2, and Team B has a $0 basis in Player Contract 1.
 
  在2018年, A 队把球员合同1交易B 队的球员合同2。各队在此收入程序中应用安全港。根据第 4.02 (1) 节的规定, A 队和 B 队都没有在交易中实现收入或增益, 因为这两个小组都没有在交易中收到现金。根据第 4.02 (3) 节, A 队的球员合同2中的基础值为0美元, B 队在球员合同1中的基础值也为0美元。
 
  Example 2.
 
  One team provides cash in the trade.  一个队在交易中有提供现金
 
  The facts are the same as in Example 1, except Team A trades Player Contract 1 and $10x to Team B for Player Contract 2. Under section 4.02(1), Team A has no amount realized or gain on the trade because Team A did not receive cash in the trade. Under section 4.02(2), Team B has a $10x amount realized on the trade because Team B received $10x from Team A in the trade. Under section 4.02(5), Team B must recognize $10x of gain, the excess of Team B’s $10x amount realized over its $0 basis in the Player Contract 2 it traded. Team B’s $10x gain is subject to the rules of §§ 1231 and 1245. Under section 4.02(3), Team A has a $10x basis in Player Contract 2, the amount of cash Team A provided to Team B in the trade. Team A’s $10x basis is recovered through depreciation under § 1.167(a)-3(a) over the life of Player Contract 2. Under section 4.02(3), Team B has a $0 basis in Player Contract 1 because Team B provided no cash to Team A in the trade.
 
  与案例1中情况相同, 只是A队用球员合同1加现金交易B 队球员合同2。根据第 4.02 (1) 条, A 队没有在交易中实现收入或增益, 因为 A 队在交易中没有收到现金。根据第 4.02 (2) 条, B 队在交易中实现了收入·, 因为 B 队在交易中收到了 A 队的现金。根据第 4.02 (5) 节, B 队必须确认增益, B 队在其交易的球员合约2的基础值上实现了增益。B队的收益同时受§1231和1245(资产置换)条款的规定。根据第 4.02 (3) 条, A 队在球员合同2中的基础值是A队在交易中提供给 B 队的现金金额。A 队的基础值可通过 1.167(a)-3(a) 条规定在球员合同2有效期内的折旧来收回。根据第 4.02 (3) 条, B 队在球员合约1中的基础还是为0元, 因为 B 队在交易中没有向 A 队提供现金。
 
 
  申明 | 本文来源美国权威杂志《Journal of Accountancy》,由陈力老师翻译,由立信AICPA整理发布,如有疑问,请后台联系我们。
 

关键词: AICPA考试(914)AICPA(1893)

作者:AICPA培训

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