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Overview of Business Forms
Comparison of Corporate and Individual
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accumulated earnings tax acquiring corporation adjusted AFTR2d allocated alternative minimum tax amount apply assets Assume attach schedule basis beneficiary capital gain capital interest capital loss carryback carryover charitable contributions Code computed consolidated return corporation's Court debt decedent depreciation determined dividend earnings and profits effect election estate tax Example exceed excess exchange expenses fair market value Federal fiduciary Form gain or loss gift tax gross estate gross income included income tax individual instructions inventory investment limited liquidation nonrecourse debt nontaxable operating loss ordinary income owners ownership paid partner partnership interest passive income payment penalty percent personal holding company preferred stock provides purchased qualify received recognize gain redemption Regulations reorganization result rules Section shareholder's shareholders shares subsidiary target corporation tax liability tax purposes tax rate taxable income taxation taxpayer Total transaction transfer transferor treated treatment trust USTC