South Western Federal Taxation 2017 Corporations Partnerships Estates and Trusts 40Th Edition Hoffman Test Bank Full Chapter PDF

Chapter 04 Corporations Organization and Capital Structure
South-Western Federal Taxation 2017

Corporations Partnerships Estates and Trusts
40th Edition Hoffman Test Bank
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1. Similar to the like-kind exchange provision, § 351 can be partly justified under the wherewithal to pay concept.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
LEARNING OBJECTIVES: CPET.SWFT.LO: 4-01 - LO: 4-01
NATIONAL STANDARDS: United States - BUSPORG: Analytic
STATE STANDARDS: United States - AK - AICPA: FN-Reporting
KEYWORDS: Bloom's: Comprehension
OTHER: Time: 2 min.
2. Similar to like-kind exchanges, the receipt of “boot” under § 351 can cause loss to be recognized.
a. True
b. False
ANSWER: False
RATIONALE: Realized gain, not loss, is recognized to the extent of the boot received.
POINTS: 1
DIFFICULTY: Easy
© 2017 Cengage Learning®. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. Page 1
KEYWORDS: Bloom's: Knowledge
OTHER: Time: 2 min.
3. Tina incorporates her sole proprietorship with assets having a fair market value of $100,000 and an adjusted basis of
$110,000. Even though § 351 applies, Tina may recognize her realized loss of $10,000.
a. True
b. False
ANSWER: False
RATIONALE: Section 351 does not permit the recognition of realized losses.
POINTS: 1
DIFFICULTY: Easy
KEYWORDS: Bloom's: Application
OTHER: Time: 2 min.
4. In a § 351 transfer, a shareholder receives boot of $10,000 but ends up with a realized loss of $3,000. Only $7,000 of
the boot will be taxed to the shareholder.
a. True
b. False
ANSWER: False
RATIONALE: If a shareholder ends up with a realized loss, the receipt of the boot will not cause that loss to
be recognized. The receipt of boot will only trigger a realized gain.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.
5. A taxpayer may never recognize a loss on the transfer of property in a transaction subject to § 351.
a. True
b. False
ANSWER: True
RATIONALE: Losses may never be recognized on the exchange of property in a § 351 transaction.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.
6. If a transaction qualifies under § 351, any recognized gain is equal to the value of the boot received.
a. True
b. False
ANSWER: False
RATIONALE: Recognized gain cannot exceed the amount of gain realized.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.
7. Allen transfers marketable securities with an adjusted basis of $120,000, fair market value of $300,000, for 85% of the
stock of Heron Corporation. In addition, he receives cash of $40,000. Allen recognizes a capital gain of $40,000 on the
transfer.
a. True
b. False
ANSWER: True
RATIONALE: Allen recognizes $40,000 of capital gain. The gain on the transfer is limited to the boot
received of $40,000; further, the gain is characterized by reference to the assets transferred,
which are capital assets in Allen’s hands.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 5 min.
8. When consideration is transferred to a corporation in return for stock, the definition of “property” is important because
tax deferral treatment of § 351 is available only to taxpayers who transfer property.
a. True
b. False
ANSWER: True
RATIONALE: Tax deferred treatment of § 351 is available only to property transferors.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.
9. The transfer of an installment obligation in a transaction qualifying under § 351 is a disposition of the obligation that
causes gain to be recognized by the transferor.
a. True
b. False
ANSWER: False
RATIONALE: Gain would not be recognized since an installment obligation is property under § 351.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.
10. Gabriella and Maria form Luster Corporation with each receiving 50 shares of its stock. Gabriella transfers cash of
$50,000, while Maria transfers a proprietary formula (basis of $0; fair market value of $50,000). Neither Gabriella nor
Maria will recognize gain on the transfer.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.
11. Because services are not considered property under § 351, a taxpayer must report as income the fair market value of
stock received for such services.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.
12. For § 351 purposes, stock rights and stock warrants are included in the definition of “stock.”
a. True
b. False
ANSWER: False
RATIONALE: Regulations specifically exclude stock rights and stock warrants from the definition of stock.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.
13. In a § 351 transaction, if a transferor receives consideration other than stock, the transaction can be taxable.
a. True
b. False
ANSWER: True
RATIONALE: Realized gain will be recognized to the extent of the cash or fair market value of boot
received.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.
14. The receipt of nonqualified preferred stock in exchange for the transfer of appreciated property to a controlled
corporation results in recognition of gain to the transferor.
a. True
b. False
ANSWER: True
RATIONALE: Nonqualified preferred stock, as well as securities (i.e., long-term debt), constitute boot under
§ 351. Nonqualified preferred stock possesses many of the attributes of debt.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.
15. Ruth transfers property worth $200,000 (basis of $60,000) to Goldfinch Corporation. In return, she receives 80% of its
stock (worth $180,000) and a long-term note, executed by Goldfinch and made payable to Ruth (worth $20,000). Ruth
will recognize no gain on the transfer.
a. True
b. False
ANSWER: False
RATIONALE: The long-term obligation of Goldfinch Corporation constitutes boot. Thus, Ruth has boot in
the amount of $20,000 and will recognize gain to that extent.
POINTS: 1
DIFFICULTY: Easy
STATE STANDARDS: United States - AK - AICPA: FN-Measurement -
AICPA: FN-Measurement
OTHER: Time: 2 min.
16. The control requirement under § 351 requires that the person or persons transferring property to the corporation,
immediately after the transfer, own stock possessing at least 80% of the total combined voting power of all classes of
stock entitled to vote and at least 80% of the total number of shares of all other classes of stock of the corporation.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 5 min.
17. In order to retain the services of Eve, a key employee in Ted’s sole proprietorship, Ted contracts with Eve to make her
a 30% owner. Ted incorporates the business receiving in return 100% of the stock. Three days later, Ted transfers 30% of
the stock to Eve. Under these circumstances, § 351 will not apply to the incorporation of Ted’s business.
a. True
b. False
ANSWER: True
RATIONALE: Ted’s momentary control will not suffice if such control is lost by a contractually binding
prearranged agreement.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 5 min.
18. Beth forms Lark Corporation with a transfer of appreciated property in exchange for all of its shares. Shortly
thereafter, she transfers half her shares to her son, Ted. The later transfer to Ted could cause the original transfer to be
taxable.
a. True
b. False
ANSWER: True
RATIONALE: Whether the original transfer qualifies under § 351 as a nontaxable exchange depends on the
existence of a plan, or an obligation to make the later transfer. If there was a plan or
obligation to make the transfer to Ted, Beth will not have control (80%) of Lark, and the
transfer of her appreciated property will be taxed.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.
19. A person who performs services for a corporation in exchange for stock cannot be treated as a member of the
transferring group even if that person also transfers some property to the corporation.
a. True
b. False
ANSWER: False
RATIONALE: A person who performs services and also transfers some property can be treated as a
member of the transferring group if the property value is not relatively small compared to the
value of the stock to be received for services rendered. Although the person will be taxed on
the value of the stock issued for services, he or she is not taxed on the value of the stock
issued for the property. Further, by being a member of the control group, § 351 treatment will
not be lost for other persons who contribute property for stock.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 5 min.
20. The use of § 351 is not limited to the initial formation of a corporation, and it can apply to later transfers as well.
a. True
b. False
ANSWER: True
RATIONALE: As long as the 80% control requirement is met, there is no limit on the use of § 351.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.
21. Because boot is generated under § 357(b) (i.e., the liability is not supported by a bona fide business purpose), the
transferor shareholder will always have to recognize gain.
a. True
b. False
ANSWER: False
RATIONALE: Gain will be recognized only to the extent of realized gain. If gain is not realized, § 357(b) will
not trigger recognized gain.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.
22. When incorporating her sole proprietorship, Samantha transfers all of its assets and liabilities. Included in the $30,000
of liabilities assumed by the corporation is $500 that relates to a personal expenditure. Under these circumstances, the
entire $30,000 will be treated as boot.
a. True
b. False
ANSWER: True
RATIONALE: One dollar of tainted liabilities causes all liabilities to be treated as boot under § 357(b).
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 5 min.
23. In determining whether § 357(c) applies, assess whether the liabilities involved exceed the bases of all assets a
shareholder transfers to the corporation.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.
24. A taxpayer transfers assets and liabilities to a corporation in return for its stock. If the liabilities exceed the basis of the
assets transferred, the taxpayer will have a negative basis in the stock.
a. True
b. False
ANSWER: False
RATIONALE: The result is precluded by compelling the transferor to recognize gain on the excess of the
liabilities over the basis of the assets.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.
25. If both §§ 357(b) and (c) apply to the same transfer (i.e., the liability is not supported by a bona fide business purpose
and also exceeds the basis of the properties transferred), § 357(c) predominates.
a. True
b. False
ANSWER: False
RATIONALE: Section 357(b) will predominate in this situation.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.
26. When a taxpayer transfers property subject to a mortgage to a controlled corporation in an exchange qualifying under
§ 351, the transferor shareholder’s basis in stock received in the transferee corporation is increased by the amount of the
mortgage on the property.
a. True
b. False
ANSWER: False
RATIONALE: The shareholder’s basis in the stock received is reduced by the amount of the liabilities on
the property.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.
27. Basis of appreciated property transferred minus boot received (including liabilities transferred) plus gain recognized
equals basis of stock received in a § 351 transfer.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.
28. Carl and Ben form Eagle Corporation. Carl transfers cash of $50,000 for 50 shares of stock of Eagle. Ben transfers
proprietary information with a tax basis of zero and a fair market value of $50,000 for the remaining 50 shares in Eagle.
Carl will have a tax basis of $50,000 in his stock in Eagle Corporation and Ben’s basis in his stock will be zero.
a. True
b. False
ANSWER: True
RATIONALE: Carl will have a tax basis of $50,000 in his 50 shares in Eagle Corporation, but Ben will have
a zero basis in his 50 shares.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 5 min.
29. In general, the basis of property to a corporation in a transfer that qualifies as a nontaxable exchange under § 351 is
the basis in the hands of the transferor shareholder decreased by the amount of any gain recognized on the transfer.
a. True
b. False
ANSWER: False
RATIONALE: Except for certain built-in loss property, basis to the corporation is the basis of property to the
transferor increased by the gain recognized as a result of the transfer.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 5 min.
30. In return for legal services worth $60,000 rendered incident to its formation, Crimson Corporation issues stock to
Greta, an attorney. Crimson cannot immediately deduct the value of any of this stock but instead must capitalize it as an
organizational expenditure.
a. True
b. False
ANSWER: True
RATIONALE: Under the organizational expenditures rules, the option to expense up to $5,000 has been
phased out because the value of the services Greta provided exceeded $55,000.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.
31. Kim, a real estate dealer, and others form Eagle Corporation under § 351. Kim contributes inventory (land held for
resale) in return for Eagle stock. The holding period for the stock includes the holding period of the inventory.
a. True
b. False
ANSWER: False
RATIONALE: Tacking on of the old holding period is allowed only when the asset transferred is a capital or
§ 1231 asset.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.
32. A shareholder transfers a capital asset to Red Corporation for its stock. If the transfer qualifies under § 351, Red’s
holding period for the asset begins on the day of the exchange.
a. True
b. False
ANSWER: False
RATIONALE: A transferee corporation’s holding period for property acquired in a § 351 transfer is that of
the transferor-shareholder, regardless of the character of the property.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.
33. A shareholder’s holding period for stock received under § 351 can include the holding period of the property
transferred to the corporation.
a. True
b. False
ANSWER: True
RATIONALE: The holding period of the stock received only includes the holding period of capital or § 1231
assets transferred. The holding period of stock received for any other type of property
transferred begins on the day after the exchange.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.
34. When depreciable property is transferred to a controlled corporation under § 351, any recapture potential disappears
and does not carry over to the corporation.
a. True
b. False
ANSWER: False
RATIONALE: The recapture potential carries over to the corporation.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.
35. In order to encourage the development of an industrial park, a county donates land to Ecru Corporation. The donation
does not result in gross income to Ecru.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.
36. A city contributes $500,000 to a corporation as an inducement to locate in the city. Within the next 12 months, the
corporation uses the money to purchase property. The corporation has income of $500,000 and must reduce its tax basis in
the property by the same amount.
a. True
b. False
ANSWER: False
RATIONALE: The corporation does not have income, but it must reduce the basis of the property by
$500,000. Thus, the statement is not entirely true.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 5 min.
37. To ease a liquidity problem, all of the shareholders of Osprey Corporation contribute additional cash to its capital.
Osprey has no tax consequences from the contribution.
a. True
b. False
ANSWER: True
RATIONALE: This is a classic capital contribution which has no tax consequences to the transferee
corporation.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.
38. A shareholder contributes land to his wholly owned corporation but receives no stock in return. The corporation has a
zero basis in the land.
a. True
b. False
ANSWER: False
RATIONALE: A corporation’s basis in property received as a capital contribution from a shareholder is the
same as the shareholder’s basis, subject to a downward adjustment when loss property is
contributed.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.
39. In structuring the capitalization of a corporation, the tax law is neutral for the investor as to debt versus equity
financing.
a. True
b. False
ANSWER: False
RATIONALE: Individual investors may prefer dividend income to interest income because dividend income
is taxed using the capital gains rates while interest income is taxed at the higher ordinary
income rates.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.
40. To help avoid the thin capitalization problem, it is advisable to make the repayment of the debt contingent upon the
corporation’s earnings.
a. True
b. False
ANSWER: False
RATIONALE: This makes the debt look like equity.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.
41. Ira, a calendar year taxpayer, purchases as an investment stock in Redbird Corporation on November 3, 2015. On
February 2, 2016, Redbird Corporation is declared bankrupt, and Ira’s stock becomes worthless. Presuming § 1244 (stock
in a small business corporation) does not apply, Ira has a short-term capital loss for 2016.
a. True
b. False
ANSWER: False
RATIONALE: Although Ira held the stock for less than one year, the worthlessness is treated as having
taken place on December 31, 2016. Thus, a long-term capital loss results.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.
42. Amy owns 20% of the stock of Wren Corporation, which she acquired several years ago at a cost of $10,000. Amy is
Vice-President of Wren and earns a salary of $80,000 annually. Last year, Wren Corporation was experiencing financial
problems, and Amy loaned the corporation $25,000. In the current year, Wren becomes bankrupt, and both her stock
investment and the loan become worthless. Amy has a nonbusiness bad debt deduction this year of $25,000.
a. True
b. False
ANSWER: False
RATIONALE: Amy has a business bad debt deduction. She is a minority shareholder and, thus, under more
compulsion to loan the corporation money to protect her job. In addition, her stock investment
is low in comparison to her annual salary.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 5 min.
43. If a shareholder owns stock received as a gift from her mother, it cannot be § 1244 stock.
a. True
b. False
ANSWER: True
RATIONALE: A transfer of the stock causes the loss of the § 1244 trait. Only the original holder of the stock
can take advantage of § 1244.
POINTS: 1
DIFFICULTY: Easy
OTHER: Time: 2 min.
44. Mitchell and Powell form Green Corporation. Mitchell transfers property (basis of $105,000 and fair market value of
$90,000) while Powell transfers land (basis of $8,000 and fair market value of $75,000) and $15,000 of cash. Each
receives 50% of Green Corporation’s stock (total value of $180,000). As a result of these transfers:
a. Mitchell has a recognized loss of $15,000, and Powell has a recognized gain of $67,000.
b. Neither Mitchell nor Powell has any recognized gain or loss.
c. Mitchell has no recognized loss, but Powell has a recognized gain of $15,000.
d. Green Corporation will have a basis in the land of $23,000.
e. None of the above.
ANSWER: b
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ob cuius aduentum vniuersi regni fideles, tam
proceres quam communes, deum quasi ex vno
ore collaudantes pestiferum Ricardum suis ex
demeritis regno renunciantem penitus a gradu
suo deposuerunt, gratissimumque Ducem
dominum Henricum prenotatum in Solium regie
magestatis705 regnaturum coronantes cum
gaudio sublimarunt, terciodecimo die mensis
Octobris, Anno domini Millesimo tricentesimo
nonagesimo nono.
Tristia post leta, post tristia Hic in tercia

sepe quieta, parte cronice
Si bene pensemus, satis hec compositor in
manifesta videmus. principio finem
premeditans
Regnum confractum regis feritate
subactum
Nuper defleui, lacrimas set abinde sub spe glorie
quieui; future letatur.
Regnum purgatum probitate ducis renouatum
Amodo ridebo, nec ab eius laude tacebo.
O res laudanda, o res sine fine notanda,
Ad laudem Cristi, qui nos de carcere tristi
R. tunc custodis, quasi sit regnantis Herodis,
10 Gracius eduxit et ad inclita regna reduxit!
Nouit enim mundus, Ricardus quando secundus
Iustos deleuit proceres, quos Qualiter ad
Anglia fleuit, modum talpe,
Ipse superbire sic spirat et alcius que semper
terram
ire,
effodiens eam
Quod dedignatur proprium continue
regnumque minatur: subuertit, rex
Amplius ex more solito latitante Ricardus, vt
furore suum regnum
Seuit, et oppressit populum cui tirannice
parcere nescit. disperdat,
assiduis
Sicut humum fodit euertens talpa ymaginacionibu
que rodit, s ad populi
Vnde caret requie, sic alter nocte destruccionem
dieque, omnes suas
Vt magis euertat regnum quod cautelas
demere certat, indesinenter
Sic scelus apponit et ad hoc sua coniectat.
20 robora ponit;
Vt princeps baratri furiens regit acta theatri.
Pondera prebebat, populum quibus ipse
premebat:
Vtpote salsarum furiosa caribdis aquarum
Gurgite feruoris bibit, euomit, omnibus horis,
Sic sibi collectum facinus sub pectore tectum
Rex vomit in gentem, ve, ve! sine lege manentem.
Per prius optentum semper sibi parliamentum
Per loca conseruat, in quo mala Nota qualiter
queque reseruat; rex subtili
Est vbi persona regis residente fraude
corona, concessum sibi
optinuit, quod
Corpore presenti stat ibi vis
vbicumque
30 parliamenti: sedere vellet
Sic, vbicumque sedet presencia cum certis
regia, ledet, personis sibi
Quod nullus sciuit sceleris que assignatis, per
facta subiuit. prius inceptum
Hoc factum regis fuit abhominacio continuare
posset
legis,
parliamentum.
Quo fremuit certe populus, set
nullus aperte:
Sic tamen vt staret et tempora continuaret,
Rex sibi papales bullas habuit speciales;
Si quis in extento prius aut post parliamento
Quid contradicit, in eum sentencia vicit.
Ad scelus implendum tunc rex habet omne
timendum,
40 Excepte Cristo, qui non fuit auctor in isto;
Quicquid enim dicit clerus, populus maledicit,
Inuocat et Cristi vindictam pectore tristi.
Inde set oblitus rex pestifer hos sibi ritus,
Quos prius elegit, maledicto fine peregit;
Consensu, tactu, visu que ferocior actu
In regnum seuit, qui post sua crimina fleuit:
Que n o n a u d i u i t a u r i s, nec cor mala sciuit,
Tristia coniectat, populum quo perdere spectat.
Carte scribuntur et in omni parte leguntur,
Hasque sigillari iubet omnibus et Nota de primis
50 venerari: cartis, quas
Perficit hoc clerus, si debeo dicere scriptas ex
regis
verus
compulsione
Nescio, set gentes sua sunt tam clerus
exempla sequentes; quam populus
Nescia plebs legis, dum sperat formidans
premia regis, sigillauit: tali
Vt dicebatur, ad regia iussa paratur. enim subtilitate
Vrbs, ager et villa cartis posuere rex varias regni
sigilla, sui patrias
Quo magis ad plenum conspergitur spoliando
destruxit.
omne venenum:
Fallitur ex illo quisquis, cum firma sigillo
Culpa recordetur, qua proditor omnis habetur.
Cum sic quisque status sit in hiis cartis viciatus,
60 Vt veniam portet sibi soluere quicquid oportet;
Tunc exactores baratro magis auidiores
Absoluunt gentes, pacem quasi sint redimentes.
Hec set cautela nichil est nisi ficta medela,
Nam magis insanus stat morbus cotidianus;
Rex populum pressit, et ab inde quiescere nescit,
Semper turbatur, semper sua regna minatur.
Post primas cartas alias statuit magis artas,
Set de scriptura patuit non vna Nota de
figura. secundis cartis
Has eciam villis iubet affirmare que blanche-
chartres
sigillis;706 vulgariter
Qualis finis erit quisquis sub nuncupantur.
70 murmure querit;
Et sic velata facie plebs illaqueata,
Quod facit ignorat, ita dum fortuna laborat.
Accidit interea, dum terra fuit Qualiter rex
pharisea, Ricardus omnis
Est noua lis mota, quam nouerat malicie plenus
strenuissimum
Anglia tota.
dominum
Nobilis Henricus, omnis probitatis Henricum, tunc
amicus, Derbeie
Hic tunc florebat super omnes Comitem
plusque valebat; Ducisque
Vt rosa flos florum, melior fuit ille Lancastrie
bonorum, filium et
heredem, sola
Custos Anglorum, per quem lux ex inuidia, vt
fulsit eorum, ipsum perderet,
Exemplar morum que probacior ille in exilium
proborum: proiecit.
80 Ad loca bellorum leo conterit arma luporum;
Eius cognomen venerabile percipit omen,
Quod numquam victum rutilat Lancastria dictum.
Hunc patre viuente de sorte superueniente
Rex delegauit et eum sine labe fugauit;
Rex etenim nouit, ad eum quod patria vouit,
Vnde timens sortem dolet eius habere cohortem:
Inuidus hanc causam gestat sub pectore clausam,
Donec disperdat iustum sine iureque perdat.
Hic tamen ex more solito pro regis honore
90 Semper promptus erat, aliter quo premia sperat;
Sic nichil offendit, quo rex sibi dampna rependit,
Set quia cunctorum rex oderat acta proborum.
Singula non scripsi, que dux bona contulit ipsi;
Si meritum detur, tunc dux mala nulla meretur:
Exilium tortum gremio de regis abortum707
Hoc pro finali mercede datur speciali.
Purus ad omne latus sic exulat inmaculatus,
Et quem decepit rex Anglus Qualiter nobilis
Francia cepit: Henricus
Stans ibi preclarus regno fuit antedictus in
partes Francie,
vndique carus,
vt ibi tempore
Quo sibi concreuit requies, set non exilii moraretur,
100 requieuit. animo constanti
Dum genus exquirit in quo sibi iura viriliter se
requirit, transtulit.
Quem deus absoluit patri mors
omnia soluit;
Sic, patre defuncto, de consilio sibi iuncto
Est tunc querendum, melius sibi quid sit agendum:
Et sic consultus velut heres Miles adultus,
Que sua cognoscit post patrem propria poscit.
Hos per rumores adeunt ambassiatores
Regem querentes, legem super hocque petentes;
Set qui cuncta vorat non audit quod pius orat,708
110 Exheredatum set eum iubet esse fugatum.
Et sic nec regem iustum iustam neque legem
Dux probus inuenit, dum vox sibi nuncia venit.
Tunc confiscatus rapitur sine iure ducatus,
Quo se confortat dux commoda nulla reportat;
Pulli coruorum, pascit quos mater eorum,
Non ita proclamant, quin plus sibi castra reclamant
Regis fautores, terras que ducatus honores:
Rex bona dispergit, qui non sine crimine pergit,
Distribuens sortes, ditescat vt inde cohortes.
120 Quod sic decreuit rex fama perambula creuit,
Per mundum totum scelus hoc erit amodo notum.
O quam plura sinit deus, et cum Nota qualiter
tempora finit, post obitum
Omnia tunc certe que sunt patris sui ducis
Lancastrie
demonstrat aperte!
nobilissimus
Dux inspiratus tandem, quasi sit filius suus
renouatus, Comes
Singula compensat perfecto antedictus, tunc
cordeque pensat: de iure dux, vt
Tortorem regem tortam ipse
creuisseque legem hereditatem
suam
Cernit, et errores in vtroque statu vendicaret, de
grauiores: partibus
Signans se Cristo quesiuit opem Francie prouiso
super isto, sapienter
Qui, bene dum sperat, iubet vt sua itinere Calisias
propria querat. adiit, vbi cum
Ex subito more, saluo sibi semper domino Thoma
Cantuariensi
130 honore, Archiepiscopo,
Partes subtiles Francorum dux necnon Thoma
quasi miles 709 filio et herede
Cum paucis transit, nec ibi Ricardi Comitis
tardando remansit: Arundellie, vt
prefertur,
Calisias iuit, vbi propria regna defuncti, vt in
petiuit; Angliam
Cum modica classe sic transfretaret,
magnanimum remeasse Cristo se
commendans
Constat, et in naui dux ducitur inde nauem
suaui. ascendit.
Primas Anglorum, tunc exul fraude malorum,
Thomas deuote stat ibi, comitante nepote:
Hos dux regalis, veluti gallina sub alis,
Secum votiua saluos duxit comitiua.
140 Dux, Comes, Antistes, pariter solamina tristes
Querunt sperantes, vbi venti sunt Qualiter nobilis
agitantes: Henricus, tunc
Vela petunt portum quem sors Dux Lancastrie,
per mare
prope contulit ortum;
nauigando
Vt dux concepit, Aquilonica littora portum querens
cepit. tandem prope
Tunc magis audaci vultu cum plebe Grymmesby,
sequaci Cristo
Exultans dicit, quod in hoc quasi mediante,
prelia vicit. littora pacifica
sortitus est.
Ex animo forti dederat bona corda
cohorti,710
Quod bene sperarent, quicquid sibi fata pararent.
Sic congaudentes sub spe que nichil metuentes,
Quo melius querunt, naues simul applicuerunt:
150 Dux prius egressus disponit humo sibi gressus,
Primitus exorat que deum genuflexus adorat
Votis sincere mentis, quod possit habere
Victoris palmas, extendit ad ethera palmas;
Vtque scelus guerre superet, dedit oscula terre,
Pluraque deuota dux fecit ibi pia vota.
De prece surrexit, surgendoque se cruce texit,
Et tunc quam letas incepit adire Qualiter ad
dietas: seruicium
Patria cum sciret quod saluus dux nobilis ducis
quasi vniuersa
reueniret,
terra gratanter
Totus ei mundus occurrit vbique se optulit.
iocundus.
160 Tunc rex Ricardus lepus est et non leopardus;
Quem timor astrinxit, alibi sua robora finxit:
Hic ducis aduentum presciuit ab Qualiter rex
ore scientum, Ricardus
Quo celer exiuit et Hibernica regna tempore quo
nobilis dux
petiuit.
Henricus
Sepe silens plangit, quem tunc applicuit, in
vecordia tangit, partibus
Ex quo singultus plures rex cepit Hibernie
adultus. invtiles dies ad
Sic redit absente dux noster rege sui
timente, confusionem
infortunate
Nec quid presumit, sua propria consumpsit.
dumque resumit.
Dux probus audaci vultu cum plebe sequaci
Regnum scrutatur, si proditor Qualiter apud
inueniatur; Bristolliam capti
Sic tres exosos magis omnibus et decapitati
fuerunt tres
170 ambiciosos
precipue regis
Regni tortores inuenerat ipse fautores, qui in
priores: mortis articulo
Ense repercussi periunt Scrop, dicti regis
Grene que Bussy;711 condiciones
Hii quasi regales fuerant cum rege multipliciter
accusarunt.
sodales.
Scrop Comes et Miles, eius Bristollia viles
Actus declarat, quo mors sua fata pararat;
Greneque sorte pari statuit dux decapitari,
Bussy conuictus similes quoque sustinet ictus:
Vnanimes mente pariter mors vna repente
Hos tres prostrauit, gladius quos fine vorauit,
180 Sicut et egerunt aliis, sic hii ceciderunt;
Quo dux laudatur regnumque per omne iocatur.
Sunt tamen Henrici quamplures tunc inimici,
Tales qui querunt obsistere, nec potuerunt:
Sepius effantur et eum post terga minantur,
Set non audebant, faciem cum respiciebant.
Tempore sic stante stat rex vbi stabat ab ante,
Donec commota tremit eius concio tota:
Sic magis ignari sceleres fiunt Qualiter
quasi rari,712 Ricardus rex de
partibus
Omnes sorte pari dubitant qua Hibernie
parte iuuari. rediens Wallie
Tunc fortuna rotam diuertit ab inde littora cepit.
190 remotam,
Cecaque permansit, dum rex super equora transit.
Quos laqueos fecit in eos, sua culpa reiecit,
Qui laqueatus erit, patrie dum littora querit.
Hoc non obstante, vento tamen exagitante,
Portum fatalem sors reddit ei specialem;
Inque suas claues cepit fera Wallia naues,
Quas cito dissoluit, regis cum facta reuoluit.713
Rex mittens sortes mandauit habere cohortes,
Set nichil inuenit, vbi gracia nulla reuenit.
Hoc ita cumque vident, quidam sub murmure
200 rident,
Et quidam flentes fuerant de corde dolentes:
Prospera que nescit, tunc regia pompa recessit,
Quisque viam vertit subito, nec ad arma reuertit.
Tunc rex, vt dicit, sua fata dolens maledicit,
Nec timet hinc Cristum, mundum nec abhorruit
istum,
Non est contritus, nec vult dimittere ritus,
Vt prius errauit, sic semper continuauit;
Sic furit ipse malis semper sine lege feralis,
Principio qualis steterat, stat fineque talis.
210 Cautus vt inuadit agnos, quos ledere vadit,
Vulpis, in occulto sic rex a tempore multo,
Pectore subtili iuuenis sub fraude senili,
Omne scelus poscit, regnum quo perdere possit:
Tunc super omne tamen conspirat habere
leuamen,
Vnde ducis sortem fallat fugiatque cohortem.
Hinc perscrutatur dolus et fraus continuatur,
Si quid prodesse poterit cogente necesse:
Est ibi vis nulla, velut os perit absque medulla,
Rex qui posse caret pro tunc sine viribus aret:714
220 Per loca, per castra fugit, et si tunc super astra
Scandere sciuisset, transcendere tunc voluisset.
Sic tumor elatus nuper tam magnificatus
Est timor effectus, latitans quasi talpa reiectus.
Quem non preseruat Cristus, se non homo seruat,
Et quamuis tarde de te loquor ista, Ricarde.
Peruigil a sompnis quod dicitur Qualiter rex
audiat omnis, Ricardus cum
Et quod dicetur regnis suis fautoribus
nobili duci
exemplificetur.
Henrico eisdem
Est rota fortune quodamodo regula in Wallia
lune, occurrenti se
Que prius albescit de nocte que reddiderunt.
post tenebrescit;
230 Sic de quo scripsi Ricardo contigit ipsi:
Dum stetit ad plenum, steterat sibi tempus
amenum,
Set cum decrescit, lucem tunc nebula nescit;
Cum se peruertit, sua spera retrograda vertit.
Nil sibi de bellis, quia stat sibi terra rebellis,
Nec mare succurrit, fugiens quia nauta recurrit;
Spes sibi collata non est, set et vndique fata
Ipsum torquebant, et ad ima repente ruebant:
Non ita secreta loca sunt neque castra quieta,
Que tunc secura fuerant pro sorte futura.715
240 Finis adest actus, capitur rex fitque subactus,
Et reliqui tales, sibi sunt qui collaterales,
Caute ducuntur capti, qui fata sequntur:
Sic rex preuentus ducis est virtute retentus.
Augusti mensis dedit hoc, quo Londoniensis
Vrbs congaudebat, que ducem cum Qualiter nobilis
laude canebat. Henricus vna
Sicut arena maris, occursus adest cum rege
Ricardo et aliis
popularis,
Londonias
Tanti victoris benedicens gesta veniunt, vbi
vigoris.
In Turrim transit R., sub custode dictus rex in
remansit; turrim positus
Sic caput Anglorum minimus iacet per aliquod
tempus sub
ipse minorum. custodia
Vt sit opus planum, nichil et de remansit.
250 pondere vanum,
Apponendo manum dux purgat ad Qualiter nobilis
horrea granum; dux Henricus
Iustos laudauit, iniustos vituperauit, proceres
Hos confirmauit, hos deprimit, hos quoscumque
per regem
releuauit. Ricardum in
Regni primatem, crudelem per exilium
feritatem delegatos ad
Quem rex explantat, dux ex pietate propria
replantat: mitissime
Humfredum natum patre defuncto reuocauit.
spoliatum,
Quem rex transduxit, hunc dux probitate reduxit.
Nil tibi desperes, Arundell profugus heres,716
Prospera namque ducis fatis tua fata reducis.
260 Warwici Comitem, cuius sine crimine litem
Dux pius agnouit, saluum de carcere mouit:
Cobham sorte pari dux fecit et hunc reuocari;
Exilio demptus iustus redit ille redemptus
Nec prece nec dono, Cristo mediante patrono.
Tanta tulit gratis primordia dux bonitatis:
Vt bona tam grata super hoc sint continuata,
Cristus adhuc mentem ducis efficit esse
manentem.
Londoniis festo Michaelis tunc Qualiter
manifesto, assignatum fuit
Stent vt ibi tuta, sunt parliamenta parliamentum
tenendum apud
statuta:
Westmonasteri
Quilibet attendit que sors sibi fata um ad festum
270 rependit, Sancti
Semper et in gente fit murmur rege Michaelis tunc
regente. proximi. Et
Interea transit moriens nec in interim
orbe remansit Humfredus
filius et heres
Humfredus dictus, r e d i t i l l e
ducis Glouernie
d e o b e n e d i c t u s: vna cum matre
Defuncto nato, cito post de fine sua corporis
beato infirmitate
Mater transiuit, nati dum funera mortui sunt.
sciuit:
Primo decessit Cignus, dolor vnde repressit
Matrem cum pullo, sibi mors nec parcit in vllo.
Est apud antiquos dictum, ‘Defunctus amicos
Vix habet,’ a tergo caueat sibi quilibet ergo:
280 Quisque suum pectus tangat viuens homo rectus,
Nec sic gaudebit, quia singula vana videbit.
Scribere iam restat, que mundus adhuc
manifestat,
Vt sit opus tale cunctis speculum generale.
Tunc prius incepta sunt parliamenta recepta,
De quibus abstractus Ricardi Qualiter primo
desinit actus. die parliamenti
Ecce dies Martis, nec adest rex Ricardus
personaliter
presentia partis,
non comparuit,
Non sedet in sede, quem culpa set alibi
repellit ab ede; existens titulo
Denegat in scanno loca tunc corone sue sub
fortuna tiranno, forma magis
A visu gentis quem terruit accio auctentica
mentis. penitus
renunciauit;
R. non comparet, alibi set super quo
290 dummodo staret, nobilis
Causas assignat, quibus H. sua Henricus,
sceptra resignat: 717 vniuerso
Substituit aliquos proceres tunc populo in eius
laudem
iuris amicos,
conclamante vt
Ad quos confessus proprio fuit ore rex efficiatur,
repressus. electus est.
Hiis circumspectis aliisque sub ordine lectis,
R., qui deliquit, hunc curia tota reliquit;
Hunc deponebant, plenum quem labe sciebant,
Nec quis eum purgat, iterum ne forte resurgat:
Tunc decus Anglorum, set et optimus ille bonorum,
H. fuit electus regno, magis est quia rectus.
300 Sola dies tentum tulit istud parliamentum,
Nec magis expressit pro tunc, set ab inde recessit:
H. tamen extenti noua tempora parliamenti
Proxima decreuit, quo regni gloria creuit.
Quando coronatus foret et de fine leuatus,
Tunc processus erit super hoc quod curia querit;
Interea gentes viuunt sub spe recolentes,
Quod nouus errores rex conteret anteriores.
Sexta dies stabat Octobris, Qualiter
quando parabat parliamentum
Rex nouus optata sua parliamenta continuatur718
nouata: vsque post
310 Curia verbalis fuit et non iudicialis, coronacionem.
Ad tempus restat nichil et de pondere prestat:
Dicitur expletum quod nil valet esse quietum,
Donec persona regis sit operta corona;
Sicque coronari, quem Cristus vult venerari,
Corditer exultat plebs omnis et inde resultat.
Qui res disponit et eisdem Qualiter in die
tempora ponit, solempni
Ille diem fixit, Henricum quo nobilis
Henricus in
benedixit:
Solium regie
Predestinauit deus illum quem maiestatis719
titulauit, sublimatus cum
Vt rex regnaret sua regnaque omni gaudio
iustificaret. coronatur.
Quem deus elegit, regali laude
320 peregit,
Vnde coronatur in honoreque Nota, qualiter
magnificatur: iura corone
serenissimo
Tempore felici poterunt sollempnia iam regi nostro
dici, Henrico quarto
tribus modis
Que tam sacratis horis patuere
accrescunt:
beatis;720 Primo
Edwardi festa Confessoris Successione:
manifesta Secundo
Henrici festum Regis testantur eleccione:
honestum. Tercio
conquestu sine
Plebs canit in mente que resultat in sanguinis
ore loquente, effusione.
Quisque colit Christum, quia regem
suscitat istum;
Vix homo pensare poterit seu dinumerare,
Que tunc fulserunt sollempnia quanta fuerunt:
330 Omnis terra deum laudat que canit iubileum,
Henricum iustum que pium que ferum que
robustum.
Vnde coronatur trino de iure probatur,
Regnum conquestat, que per hoc sibi ius
manifestat;
Regno succedit heres, nec ab inde recedit;
Insuper eligitur a plebe que sic stabilitur:
Vt sit compactum, iuris nil defuit actum;
Singula respondent Henrici iuraque spondent.
Fama volans creuit, que climata Qualiter
cuncta repleuit, parliamentum
Quo laus vexilli super omnes adhuc fuit
continuatum.
prefuit illi:
340 Sic regnat magnus reprobis leo, mitibus agnus,721
Hostes antiquos qui terret et augit amicos.
Luna diem donat, qua Regem terra coronat,
Marsque sequens terre dat parliamenta referre:
Rex sedet et cuncti proceres resident sibi iuncti,
Stant et presentes communes plus sapientes;
Tempus erat tale communeque iudiciale.
Quod bene prouisum nichil est a iure
res c i sum;722
Est quia protectus, letatur sic homo rectus,
Et metuunt reliqui sua dampna dolenter iniqui.
Set quia plus dignum prius est Qualiter
350 recitare benignum, Henricus, Regis
Que sunt maiora scribens recitabo tunc Henrici
primogenitus,
priora:
statum que
Henrici natus Henricus, honore nomen
beatus, Principis de
Est confirmatus heres Princepsque consensu
vocatus: omnium
Sic pars abscisa, summo de iudice gloriose
visa, adeptus est.
Arboris est vncta veteri stipitique reiuncta.
Istud fatatum fuit a sanctisque relatum,
Quod tunc compleuit deus, ex quo terra quieuit:
Hoc facto leta stupet Anglia laude repleta,
Cordeque letatur, quia stirps de stirpe leuatur.
Tunc de consensu Regis procerum quoque
360 sensu,
Plebe reclamante, stant Qualiter ea que
parliamenta per ante; nuper in
Sic procedebant super hiis que parliamento
tempore Ricardi
gesta videbant
per ducem
Ad commune bonum, recolentes Glouernie et
gesta baronum. socios suos
Que prius Vrsus, Equs et Olor, qui gesta fuerunt,
dicitur equs, presens
Nuper fecerunt, firmissima parliamentum
constituerunt; confirmauit; et
ea que
Et que pomposa peruersaque Ricardus in
fraude dolosa vltimo suo
Ricardus fecit, hec curia tota parliamento
reiecit. constituit,
Et tunc tractatum fuit illud opus presens eciam
sceleratum, parliamentum
Quo dudum Cignus periit sine i u r e penitus
cassauit.
benignus;723
370 Iusticie vere vindictam clamat habere
Omnis ob hoc funus populus, quasi vir foret vnus:
Sic communis amor popularis et vndique clamor
Extitit acceptus a Rege que lege receptus.
Infortunatus Ricardus, plus sceleratus,
Omnibus ingratus, fuit vndique tunc Qualiter
maculatus; Ricardo suis ex
Sic quasi dampnatus abiit pre labe demeritis
iudicialiter
reatus,
condempnato,
Quo stetit elatus sub carcere ceteri qui cum
magnificatus. eo accusati
Eius fautores, qui sunt de sorte erant,
priores, tantummodo ex
Tunc accusati sunt ad responsa mera regis
vocati: pietate quieti
permanserunt.
Hi responsales submittunt se
380 speciales
Iudicio Regis, per quem silet vlcio legis.
Regia nam pietas sic temperat vndique metas,
Quod nil mortale datur illis iudiciale;
Est tamen ablatum, quod eis fuit ante beatum,
Vocibus Anglorum venerabile nomen eorum;
Corpora stant tuta, cecidit set fama minuta,
Dux redit in Comitem, quatit et sic curia litem,
Labitur exosus Bagot, quem rex pietosus
Erigit, et mite prolongat tempora vite.
390 Sic pius Henricus, inimico non inimicus,
Gracius, vt debet, pro dampno commoda prebet;
Ipse pium frenum laxat, quia tempus amenum
Appetit, et Cristo placuisse putauit in isto.
Non tamen in gente placet hoc, set in ore loquente
Publica vox dicit, leges quod mammona vicit;
Iusticiam queri plebs vult, rex vult misereri,
Et sic fortuna pro tempore non fuit vna:
Rex excusatur, nam dicunt quod variatur
Consilio tali, quo res latet in speciali.
Quatuor auctores sceleris, Iuda nequiores,

South Western Federal Taxation 2017 Corporations Partnerships Estates and Trusts 40Th Edition Hoffman Test Bank Full Chapter PDF

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South Western Federal Taxation 2017 Corporations Partnerships Estates and Trusts 40Th Edition Hoffman Test Bank Full Chapter PDF

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Chapter 04 Corporations Organization and Capital Structure

South-Western Federal Taxation 2017

Test Bank: https://testbankpack.com/p/test-bank-for-south-western-

Solution Manual: https://testbankpack.com/p/solution-manual-for-

Hic in tercia parte Cronice finaliter scribit

Tristia post leta, post tristia Hic in tercia

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