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| Conterts Preface Ⅰ SUBCHAPTER C CORPORATIONS 1 Introduction to the Corporate Income Tax 2 Corporate Formation 3 Corporate Operation 4 Distribution of Cash and Property 5 Redemptions and Partial Liquidations 6 Redistribution of Stock 7 Liquidations 8 Integration of the Corporate and Indiviadual 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 Optional Basis Adjustments 28 Partnership-Level Issues Table of Cases Table of Reuenue Rulings and Procedures Index |
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