Part 1 Corporate Taxation

Chapter 1 — Income Taxation of Corporations

Appendix: ASC 740—Accounting for Income Taxes in the Financial Statements

Chapter 2 — Corporate Formation and Capital Structure

Chapter 3 — Corporate Distributions: Cash, Property, and Stock Dividends

Chapter 4 — Corporate Distributions: Stock Redemptions and Partial Liquidations

Chapter 5 — Complete Liquidations

Chapter 6 — Penalty Taxes on Corporate Accumulations

Part 2 Advanced Corporate Tax Topics

Chapter 7 — Corporate Reorganizations

Chapter 8 — Consolidated Tax Returns

Part 3 Flow-Through Entities

Chapter 9 — Taxation of Partnerships and Partners

Chapter 10 — Partnership Distributions, Dispositions of Partnership Interests,
and Partnership Terminations

Chapter 11 — S Corporations: General Rules Applicable to All S Corporations

Chapter 12 — S Corporations: Former C Corporations, Sales and Purchases
of Stock, Comparison of Entities

Part 4 Multijurisdictional Taxation

Chapter 13 — International Taxation

Chapter 14 — State and Local Taxation

Part 5 Family Tax Planning

Chapter 15 — Estate and Gift Taxation

Chapter 16 — Income Taxation of Estates and Trusts

Chapter 17 — Family Tax Planning

Part 6 Tax Research and Tax Practice

Chapter 18 — Sources and Applications of Federal Tax Law

Chapter 19 — Tax Practice and Procedure

Appendices

Appendix A — Estate and Gift Tax Valuation Tables

Appendix B — Tax Forms

Appendix C — Table of Cases Cited

Appendix D — Table of Code Sections Cited

Appendix E — Table of Regulations Cited

Appendix F — Table of Revenue Procedures and Revenue Rulings Cited

Appendix G — Glossary of Tax Terms

Appendix H — Modified ACRS Tables

Index