| Preface |
|
iii | |
|
|
|
1 | (1) |
|
|
|
2 | (1) |
|
|
|
3 | (1) |
|
|
|
4 | (1) |
|
Losses and Loss Limitations |
|
|
5 | (1) |
|
Accounting Periods and Methods |
|
|
6 | (1) |
|
Property Transactions: Basis, Gain and Loss, and Nontaxable Exchanges |
|
|
7 | (1) |
|
Property Transactions: Capital Gains and Losses, Section 1231, and Recapture Provisions |
|
|
8 | (1) |
|
Corporations: Organization, Capital Structure, and Operating Rules |
|
|
9 | (1) |
|
Corporations: Earnings & Profits and Dividend Distributions |
|
|
10 | (1) |
|
Partnerships and Limited Liability Entities |
|
|
11 | (1) |
|
|
|
12 | (1) |
|
Business Tax Credits and Corporate Alternative Minimum Tax |
|
|
13 | (1) |
|
Comparative Forms of Doing Business |
|
|
14 | (1) |
|
Introduction to the Taxation of Individuals |
|
|
15 | (1) |
|
Individuals as Employees and Proprietors |
|
|
16 | |
| Appendixes |
|
1 | |
| Subject Index |
|
1 | |