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South-Western Federal Taxation 2016 Corporations,

Partnerships, Estates and Trusts, 39th

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Table of Contents:

PART I: INTRODUCTION.

1. Understanding and Working with the Federal Tax Law.

PART II: CORPORATIONS.

2. Corporations: Introduction and Operating Rules.

3. Corporations: Special Situations.

4. Corporations: Organization and Capital Structure.

5. Corporations: Earnings & Profits and Dividend Distributions.

6. Corporations: Redemptions and Liquidations.

7. Corporations: Reorganizations.

8. Consolidated Tax Returns.

9. Taxation of International Transactions.

PART III: FLOW-THROUGH ENTITIES.


10. Partnerships: Formation, Operations, and Basis

11. Partnerships: Distributions, Transfer of Interests, and Terminations.

12. S Corporations.

13. Comparative Forms of Doing Business.

PART IV: ADVANCED TAX PRACTICE CONSIDERATIONS.

14. Taxes on the Financial Statements.

15. Exempt Entities.

16. Multistate Corporate Taxation.

17. Tax Practice and Ethics.

PART V: FAMILY TAX PLANNING.

18. The Federal Gift and Estate Taxes.

19. Family Tax Planning.

20. Income Taxation of Trusts and Estates.

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