Corporate and Partnership Taxation
Taxation of Business Organizations; Classification; Corporate Taxation: The C Corporation as a Taxable Entity, Formation of a Corporation, Capital Structure, Nonliquidating Distributions, Stock Redemptions and Partial Liquidations, Stock Distributions and 306 Stock, Complete Liquidations and Taxable Corporate Acquisitions, Anti-Avoidance Provisions, Tax- Free Reorganizations, Corporate Divisions, Carryovers of Corporate Tax Attributes, Affiliated Corporations, S Corporations; Partnership Taxation: Formation of a Partnership, Operations of a Partnership, Sales and Exchanges of Partnership Interests, Nonliquidating Distributions, Liquidation of a Partnership, Death of a Partner, Partnership Anti-Abuse Rules.
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351 transaction accounts receivable acquisition adjusted basis aggregate allocated alternative minimum tax AMTI apply boot built-in gain business entity business purpose capital account capital asset capital gain capital loss carryover cash class of stock classification Code Comm'r common stock complete liquidation contributed property Corp corporation's debt depreciation determined distributing corporation distributive share doctrine earnings and profits election Example expenses fair market value federal tax purposes gain or loss gain recognized Gainacre holding period infra inside basis limited liability company merger method Newco stock nonrecognition nonrecourse liabilities ordinary income partner partnership agreement partnership interest payments personal holding company preferred stock provides purchase qualify recognize gain redemption regulations reorganization requirement Rev.Rul rules sale or exchange Section sells separate entity share of partnership shareholder's shareholders stock received Subchapter subsidiary substantially tax avoidance tax consequences tax-free taxable income taxpayer transferred treated Type unrealized receivables voting stock X Corp