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Book Categories |
Pt. 1 | Introduction | |
Ch. 1 | The tools needed | 5 |
Ch. 2 | Glossary of terms used | 13 |
Ch. 3 | Tax policy and tax doctrines | 15 |
Pt. 2 | Taxation of C corporations | |
Ch. 4 | Overview of subchapter C | 25 |
Ch. 5 | Formation of corporations | 33 |
Ch. 6 | Capital structure | 63 |
Pt. 3 | Corporate distributions | |
Ch. 7 | Corporate dividends | 71 |
Ch. 8 | Redemption distributions | 95 |
Pt. 4 | Corporate fissions, fusions, and liquidations | |
Ch. 9 | Corporate fissions : section 355 | 139 |
Ch. 10 | Corporate reorganizations | 195 |
Ch. 11 | Corporate liquidations | 251 |
Ch. 12 | Section 338 | 265 |
Ch. 13 | Carryover of tax attributes | 279 |
Pt. 5 | Controlled corporations, affiliated corporations, and consolidated returns | |
Ch. 14 | Controlled corporations and affiliated corporations | 293 |
Ch. 15 | Consolidated returns | 307 |
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