1. Introduction to the Corporate Income Tax -- I. Formation and Operation of a Corporation. 2. Corporate Formation. 3. Corporate Operation -- II. Corporate Distributions: Nonliquidating and Liquidating. 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 -- III. Acquisition of a Corporate Business: Taxable and Tax Free. 9. Taxable Acquisitions. 10. Acquisitive Reorganizations. 11. Divisive Reorganizations. 12. One-Party Reorganizations. 13. Combining Tax Attributes: Net Operating Losses and Affiliated Corporations -- IV. Miscellaneous Corporate Tax Topics. 14. Penalty Provisions. 15. The Corporation as a Separate Taxable Entity. 16. S Corporations and Their Shareholders
Notes
Rev. ed. of: Federal income taxation of corporations and partnerships. 1st ed. c1987
