Publication Date: 3/1/2019
Copyright: 2019
Pages: 906
ISBNs:
Connected eBook + Print Book: 9781543804270
Connected eBook: 9781543849882
Table of Contents (PDF Download)
Preface
Summary of Contents
Contents
Preface
I SUBCHAPTER C CORPORATIONS
1 Introduction to the Corporate Income Tax
2 Corporate Formation
3 Corporate Operation
4 Distributions of Cash and Property
5 Redemptions and Partial Liquidations
6 Distributions of Stock
7 Liquidations
8 Integration of the Corporate and Individual Income Taxes
9 Taxable Acquisitions
10 Acquisitive Reorganizations
11 Divisive Reorganizations
12 One-Party Reorganizations
13 Combining Tax Attributes: Net Operating Losses and Affiliated
Corporations
14 Penalty Provisions
15 The Corporation as a Separate Taxable Entity
II SUBCHAPTER S CORPORATIONS
16 S Corporations: Overview
17 S Corporations: Selected Topics
18 Transition Issues
III SUBCHAPTER K PARTNERSHIPS
19 The Structure of Partnership Taxation
20 Determining Distributive Shares
21 A Partner’s Outside Basis
22 Nonliquidating Distributions
23 A Partner’s Transactions with the Partnership
24 Acquisitions of Partnership Interests
25 Dispositions of Partnership Interests
26 Loss Limitations
27 Inside Basis Adjustments
28 Partnership-Level Issues
Table of Cases
Table of Revenue Rulings and Procedures
Index