Description
[embeddoc url=”https://testbankzone.net/wp-content/uploads/2022/07/CTAX-2023_SM_CH2.pdf” download=”all”]Table of Contents
Part 1 Corporate Taxation
Chapter 1 — Income Taxation of Corporations
Appendix: ASC 740—Accounting for Income Taxes in the Financial Statements
Chapter 2 — Corporate Formation and Capital Structure
Chapter 3 — Corporate Distributions: Cash, Property, and Stock Dividends
Chapter 4 — Corporate Distributions: Stock Redemptions and Partial Liquidations
Chapter 5 — Complete Liquidations
Chapter 6 — Penalty Taxes on Corporate Accumulations
Part 2 Advanced Corporate Tax Topics
Chapter 7 — Corporate Reorganizations
Chapter 8 — Consolidated Tax Returns
Part 3 Flow-Through Entities
Chapter 9 — Taxation of Partnerships and Partners
Chapter 10 — Partnership Distributions, Dispositions of Partnership Interests,
and Partnership Terminations
Chapter 11 — S Corporations: General Rules Applicable to All S Corporations
Chapter 12 — S Corporations: Former C Corporations, Sales and Purchases
of Stock, Comparison of Entities
Part 4 Multijurisdictional Taxation
Chapter 13 — International Taxation
Chapter 14 — State and Local Taxation
Part 5 Family Tax Planning
Chapter 15 — Estate and Gift Taxation
Chapter 16 — Income Taxation of Estates and Trusts
Chapter 17 — Family Tax Planning
Part 6 Tax Research and Tax Practice
Chapter 18 — Sources and Applications of Federal Tax Law
Chapter 19 — Tax Practice and Procedure
Appendices
Appendix A — Estate and Gift Tax Valuation Tables
Appendix B — Tax Forms
Appendix C — Table of Cases Cited
Appendix D — Table of Code Sections Cited
Appendix E — Table of Regulations Cited
Appendix F — Table of Revenue Procedures and Revenue Rulings Cited
Appendix G — Glossary of Tax Terms
Appendix H — Modified ACRS Tables
Index
