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Tables of Contents for Corporate and Partnership Income Tax
Chapter/Section Title
Page #
Page Count
Subtitle A --- Income Taxes
1
204
Normal Taxes and Surtaxes
1
192
Determination of Tax Liability
1
2
Tax on Individuals
1
1
Tax on Corporations
2
1
Computation of Taxable Income
3
20
Definition of Gross Income
3
8
Special Deductions for Corporations
11
6
Items not Deductible
17
6
Corporate Distributions and Adjustments
23
81
Distributions by Corporations
23
1
Effects on Recipients
23
14
Effects on Corporation
37
5
Definitions; Constructive Ownership of Stock
42
4
Corporate Liquidations
46
1
Effects on Recipients
46
1
Effects on Corporation
47
8
Collapsible Corporations
55
7
Definition and Special Rule
62
1
Corporate Organizations and Reorganizations
62
1
Corporate Organizations
62
3
Effects on Shareholders and Security Holders
65
14
Effects on Corporation
79
2
Special Rule; Definitions
81
4
Carryovers
85
18
Treatment of Certain Corporate Interests as Stock or Indebtedness
103
1
Accounting Periods and Methods of Accounting
104
1
Adjustments
104
1
Corporations Used to Avoid Income Tax on Shareholders
104
15
Corporations Improperly Accumulating Surplus
104
4
Personal Holding Companies
108
7
Deductions for Dividends Paid
115
4
Partners and Partnerships
119
31
Determination of Tax Liability
119
9
Contributions, Distributions, and Transfers
128
1
Contributions to a Partnership
128
2
Distributions by a Partnership
130
9
Transfers of Interest in a Partnership
139
1
Provisions Common to Other Subparts
140
3
Definitions
143
1
Special Rules for Electing Large Partnerships
144
6
Gain or Loss on Disposition of Property
150
9
Determination of Amount of and Recognition of Gain or Loss
150
1
Basis Rules of General Application
151
2
Common Nontaxable Exchanges
153
2
Special Rules
155
4
Capital Gains and Losses
159
11
Treatment of Capital Gains
159
3
Treatment of Capital Losses
162
2
General Rules for Determining Capital Gains and Losses
164
6
Tax Treatment of S Corporations and Their Shareholders
170
23
In General
170
11
Tax Treatment of Shareholders
181
4
Special Rules
185
6
Definitions; Miscellaneous
191
2
Consolidated Returns
193
12
Returns and Payment of Tax
193
4
Related Rules
197
8
In General
197
2
Certain Controlled Corporations
199
6
Subtitle F --- Procedure and Administration
205
5
Definitions
205
5
Treasury Regulations
210
442
Corporate Distributions and Adjustments
210
194
Corporations Used to Avoid Income Tax on Shareholders
404
4
Partners and Partnerships
408
242
Gain or Loss on Disposition of Property
650
2
S Corporations
652