Martine Cloutier owns 23 percent of the 400,000 outstanding shares of Boucher Inc. Boucher Inc. owns 45,000 shares of Montagne Inc. The Montagne Inc. shares were acquired at a cost of $33 per share and have a current fair market value of $42 per share. On June 30, 2020, Boucher Inc. declares a non-eligible dividend involving the distribution of all of the Montagne Inc. shares on a pro rata basis to its existing shareholders. Required: Determine the effect of the payment of this dividend on Boucher Inc.’s 2020 Net Income For Tax Purposes. In addition, determine the effect of the payment of this dividend on Martine Cloutier’s 2020 Net Income For Tax Purposes and 2020 federal Tax Payable.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Martine Cloutier owns 23 percent of the 400,000 outstanding shares of Boucher Inc. Boucher Inc. owns 45,000 shares of Montagne Inc. The Montagne Inc. shares were acquired at a cost of $33 per share and have a current fair market value of $42 per share. On June 30, 2020, Boucher Inc. declares a non-eligible dividend involving the distribution of all of the Montagne Inc. shares on a pro rata basis to its existing shareholders.

Required: Determine the effect of the payment of this dividend on Boucher Inc.’s 2020 Net Income For Tax Purposes. In addition, determine the effect of the payment of this dividend on Martine Cloutier’s 2020 Net Income For Tax Purposes and 2020 federal Tax Payable.

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