Lessons by Subject Outline - Tax Law

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Subject Outline

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  •  Basic Income Tax, Professor William P. Kratzke
  •  Corporate Tax, Professor William P. Kratzke
  •  U.S. Federal Income Taxation of Individuals 2023, Professor Deborah A. Geier
  •  The Ethics of Tax Lawyering, Professor Michael Hatfield
• Basic Federal Income Taxation
  • Gross Income
    • The Concept of Gross Income (TAX02)
    • Realization Concepts
      • Basic Federal Income Taxation: Gross Income: Realization Concepts in Gross Income (TAX101)
    • The Taxability of Employment Connected Payments: Fringe Benefits, Meals and Lodging, Unemployment Compensation, and Social Security Benefits
      • Basic Federal Income Taxation: Gross Income: The Taxability of Employment Connected Payments: Fringe Benefits, Meals and Lodging, Unemployment Compensation, and Social Security Benefits (TAX102)
    • Annuities and Life Insurance Proceeds
      • Basic Federal Income Taxation: Gross Income: Annuities and Life Insurance Proceeds (TAX103)
    • Damages and Related Receipts
      • Basic Federal Income Taxation: Gross Income: Damages and Related Receipts (TAX105)
    • Claim of Right Doctrine
      • Basic Federal Income Taxation: Gross Income: Claim of Right Doctrine (TAX106)
    • Gifts, Bequests, Prizes, and Donative Cancellations of Indebtedness
      • Basic Federal Income Taxation: Gross Income: Gifts, Bequests, Prizes, and Donative Cancellations of Indebtedness (TAX107)
    • Scholarships
      • Basic Federal Income Taxation: Gross Income: Scholarships (TAX108)
    • Indirect Transfers for Services
      • Basic Federal Income Taxation: Gross Income: Indirect Transfers for Services (TAX109)
    • Exclusion of Interest on Certain United States Savings Bonds
      • Basic Federal Income Taxation: Gross Income: Exclusion of Interest on Certain United States Savings Bonds (TAX110)
    • Receipt of Property as Compensation
      • Basic Federal Income Taxation: Gross Income: Receipt of Property as Compensation (TAX111)
  • Deductions
    • Trade or Business Deductions
      • Basic Federal Income Taxation: Deductions: Trade or Business Deductions (TAX112)
    • Deductions for Taxes
      • Basic Federal Income Taxation: Deductions: Deductions for Taxes (TAX113)
    • Reasonable Compensation, Miscellaneous Business Deductions, and Business Losses
      • Basic Federal Income Taxation: Deductions: Reasonable Compensation, Miscellaneous Business Deductions, and Business Losses (TAX114)
    • Interest Deductions
      • Basic Federal Income Taxation: Deductions: Interest Deductions (TAX115)
    • Traveling Expenses
      • Basic Federal Income Taxation: Deductions: Traveling Expenses (TAX116)
    • Below Market Loans
      • Basic Federal Income Taxation: Deductions: Below Market Loans (TAX117)
    • Education Expenses
      • Basic Federal Income Taxation: Deductions: Education Expenses (TAX118)
    • Personal Casualty Loss Deduction: Computation, Limitations
      • Basic Federal Income Taxation: Deductions: Personal Casualty Loss Deduction: Computation, Limitations (TAX119)
    • Basic Depreciation, ACRS, and MACRS Concepts
      • Basic Federal Income Taxation: Deductions: Basic Depreciation, ACRS, and MACRS Concepts (TAX120)
    • Moving Expenses
      • Basic Federal Income Taxation: Deductions: Moving Expenses (TAX121)
    • Deductions for Income-Producing Activities
      • Basic Federal Income Taxation: Deductions: Deductions for Income-Producing Activities (TAX122)
    • Medical Expense Deductions
      • Basic Federal Income Taxation: Deductions: Medical Expense Deductions (TAX123)
    • Charitable Contribution Deductions: Basic Concepts and Computations
      • Basic Federal Income Taxation: Deductions: Charitable Contribution Deductions: Basic Concepts and Computations (TAX124)
    • General Applicability of Deduction Limitations
      • Basic Federal Income Taxation: Deductions: General Applicability of Deduction Limitations (TAX125)
  • Taxable Income and Tax Computation
    • Personal and Dependency Exemptions
      • Basic Federal Income Taxation: Taxable Income and Tax Computation: Personal and Dependency Exemptions (TAX126)
    • Claim of Right Mitigation Doctrine
      • Basic Federal Income Taxation: Taxable Income and Tax Computation: Claim of Right Mitigation Doctrine (TAX127)
    • Filing Status
      • Basic Federal Income Taxation: Taxable Income and Tax Computation: Filing Status (TAX128)
    • Taxation of Minor Children's Income
      • Basic Federal Income Taxation: Taxable Income and Tax Computation: Taxation of Minor Children's Income (TAX129)
    • Dependent Care Credit
      • Basic Federal Income Taxation: Taxable Income and Tax Computation: Dependent Care Credit (TAX130)
  • Property Transactions
    • Computation of Gain and Loss Realized
      • Basic Federal Income Taxation: Property Transactions: Computation of Gain and Loss Realized (TAX131)
    • Capital Loss Mechanics
      • Basic Federal Income Taxation: Property Transactions: Capital Loss Mechanics (TAX132)
    • Exclusion of Gain on the Sale of a Principal Residence
      • Basic Federal Income Taxation: Property Transactions: Exclusion of Gain on the Sale of a Principal Residence (TAX133)
    • Identification of Section 1231 Property
      • Basic Federal Income Taxation: Property Transactions: Identification of Section 1231 Property (TAX134)
    • Capital Asset Identification
      • Basic Federal Income Taxation: Property Transactions: Capital Asset Identification (TAX135)
    • Section 1231 Mechanics
      • Basic Federal Income Taxation: Property Transactions: Section 1231 Mechanics (TAX136)
    • Capital Gain Mechanics
      • Basic Federal Income Taxation: Property Transactions: Capital Gain Mechanics (TAX137)
  • Timing
    • Cash and Accrual Methods of Accounting
      • Basic Federal Income Taxation: Timing: Cash and Accrual Methods of Accounting (TAX138)
    • Fundamentals of Installment Sales
      • Basic Federal Income Taxation: Timing: Fundamentals of Installment Sales (TAX139)
    • Installment Sales: Second Dispositions by Related Parties and Contingent Payments
      • Basic Federal Income Taxation: Timing: Installment Sales: Second Dispositions by Related Parties and Contingent Payments (TAX140)
  • Assignment of Income
    • Property
      • Basic Federal Income Taxation: Assignment of Income: Assignment of Income: Property (TAX141)
    • Services
      • Basic Federal Income Taxation: Assignment of Income: Assignment of Income: Services (TAX142)
• Corporate Taxation
  • Formation of C Corporations
    • Basic Issues
      • Corporate Taxation: Formation: Formation of C Corporations: Basic Issues (TAX143)
    • The Effect of Liabilities
      • Corporate Taxation: Formation: Formation of C Corporations: The Effect of Liabilities (TAX144)
    • Advanced Issues
      • Corporate Taxation: Formation: Formation of C Corporations: Advanced Issues (TAX145)
  • Distributions
    • Distributions of Cash by C Corporations
      • Corporate Taxation: Distributions: Distributions of Cash by C Corporations (TAX146)
    • Defining Section 306 Stock
      • Corporate Taxation: Distributions: Defining Section 306 Stock (TAX147)
    • Distributions of Property by C Corporations
      • Corporate Taxation: Distributions: Distributions of Property by C Corporations (TAX148)
    • Section 306 Exceptions
      • Corporate Taxation: Distributions: Section 306 Exceptions (TAX149)
    • Distributions of Interests by C Corporations
      • Corporate Taxation: Distributions: Distributions of Interests by C Corporations (TAX150)
    • Consequences on the Disposition of Section 306 Stock
      • Corporate Taxation: Distributions: Consequences on the Disposition of Section 306 Stock (TAX151)
    • Calculation of C Corporation Earnings and Profits
      • Corporate Taxation: Distributions: Calculation of C Corporation Earnings and Profits (TAX152)
  • Redemptions
    • Consequences of Redemptions Under Section 302
      • Corporate Taxation: Redemptions: Consequences of Redemptions Under Section 302 (TAX153)
    • Redemptions in Partial Liquidations: Section 302(b)(4)
      • Corporate Taxation: Redemptions: Redemptions in Partial Liquidations: Section 302(b)(4) (TAX154)
    • Redemptions Not Equivalent to Dividends: Section 302(b)(1)
      • Corporate Taxation: Redemptions: Redemptions Not Equivalent to Dividends: Section 302(b)(1) (TAX155)
    • Redemption Through the Use of Related Corporations: Section 304
      • Corporate Taxation: Redemptions: Redemption Through the Use of Related Corporations: Section 304 (TAX156)
    • Substantially Disproportionate Redemptions: Section 302(b)(2)
      • Corporate Taxation: Redemptions: Substantially Disproportionate Redemptions: Section 302(b)(2) (TAX157)
    • Constructive Ownership of Stock
      • Corporate Taxation: Redemptions: Constructive Ownership of Stock (TAX158)
    • Redemptions Terminating Shareholder's Interests: Section 302(b)(3)
      • Corporate Taxation: Redemptions: Redemptions Terminating Shareholder's Interests: Section 302(b)(3) (TAX159)
  • Liquidations
    • Corporate Liquidations: Effects on Shareholders: Sections 331 & 334(a)
      • Corporate Taxation: Liquidations: Corporate Liquidations: Effects on Shareholders: Sections 331 & 334(a) (TAX160)
    • Distributions of Property in Complete Liquidations: Section 336
      • Corporate Taxation: Liquidations: Distributions of Property in Complete Liquidations: Section 336 (TAX161)
    • Subsidiary Liquidations: Section 332
      • Corporate Taxation: Liquidations: Subsidiary Liquidations: Section 332 (TAX162)
  • Reorganizations
    • A Reorganizations: Definition
      • Corporate Taxation: Reorganizations: A Reorganizations: Definition (TAX163)
    • Tax Consequences of Acquisitive D Reorganizations
      • Corporate Taxation: Reorganizations: Tax Consequences of Acquisitive D Reorganizations (TAX164)
    • Tax Consequences of A Reorganizations
      • Corporate Taxation: Reorganizations: Tax Consequences of A Reorganizations (TAX165)
    • Tax Consequences of Divisive D Reorganizations
      • Corporate Taxation: Reorganizations: Tax Consequences of Divisive D Reorganizations (TAX166)
    • B Reorganizations: Definition
      • Corporate Taxation: Reorganizations: B Reorganizations: Definition (TAX167)
    • E Reorganizations: Definition
      • Corporate Taxation: Reorganizations: E Reorganizations: Definition (TAX168)
    • Tax Consequences of B Reorganizations
      • Corporate Taxation: Reorganizations: Tax Consequences of B Reorganizations (TAX169)
    • F Reorganizations: Definition
      • Corporate Taxation: Reorganizations: F Reorganizations: Definition (TAX170)
    • C Reorganizations: Definition
      • Corporate Taxation: Reorganizations: C Reorganizations: Definition (TAX171)
    • G Reorganizations: Definition
      • Corporate Taxation: Reorganizations: G Reorganizations: Definition (TAX172)
    • Tax Consequences of C Reorganizations
      • Corporate Taxation: Reorganizations: Tax Consequences of C Reorganizations (TAX173)
    • D Reorganizations: Definition
      • Corporate Taxation: Reorganizations: D Reorganizations: Definition (TAX174)
• Taxation of Business Entities
  • Definition and Formation
    • Formation of C Corporations: Basic Issues
      • Taxation of Business Entities: Definition and Formation: Formation of C Corporations: Basic Issues (TAX175)
    • S Corporation Formation: Elections
      • Taxation of Business Entities: Definition and Formation: S Corporation Formation: Elections (TAX176)
    • Partnership Formation: Liabilities
      • Taxation of Business Entities: Definition and Formation: Partnership Formation: Liabilities (TAX177)
    • Formation of C Corporations: The Effect of Liabilities
      • Taxation of Business Entities: Definition and Formation: Formation of C Corporations: The Effect of Liabilities (TAX178)
    • Partnership Definition
      • Taxation of Business Entities: Definition and Formation: Partnership Definition (TAX179)
      • Introduction to Partnership Taxation (TAX01)
    • Partnership Liabilities: In General
      • Taxation of Business Entities: Definition and Formation: Partnership Liabilities: In General (TAX180)
    • Formation of C Corporations: Advanced Issues
      • Taxation of Business Entities: Definition and Formation: Formation of C Corporations: Advanced Issues (TAX181)
    • Partnership Classification
      • Taxation of Business Entities: Definition and Formation: Partnership Classification (TAX182)
    • S Corporation Formation: Eligibility
      • Taxation of Business Entities: Definition and Formation: S Corporation Formation: Eligibility (TAX183)
    • Partnership Formation: Basic Issues
      • Taxation of Business Entities: Definition and Formation: Partnership Formation: Basic Issues (TAX184)
      • Introduction to Partnership Taxation (TAX01)
  • Operations
    • S Corporation Shareholder Taxation: Entity Level Determinations
      • Taxation of Business Entities: Operations: S Corporation Shareholder Taxation: Entity Level Determinations (TAX185)
    • Partnership: Entity Level Determinations
      • Taxation of Business Entities: Operations: Partnership: Entity Level Determinations (TAX186)
    • S Corporation Shareholder Taxation: Separately Stated Items
      • Taxation of Business Entities: Operations: S Corporation Shareholder Taxation: Separately Stated Items (TAX187)
    • Partnership: Separately Stated Items
      • Taxation of Business Entities: Operations: Partnership: Separately Stated Items (TAX188)
  • Operating Distributions and Allocations
    • C Corporation Cash Distributions
      • Taxation of Business Entities: Operating Distributions and Allocations: C Corporation Cash Distributions (TAX189)
    • Calculation of C Corporation Earnings and Profits
      • Taxation of Business Entities: Operating Distributions and Allocations: Calculation of C Corporation Earnings and Profits (TAX190)
    • Partnership Allocations When Partners' Interests Vary
      • Taxation of Business Entities: Operating Distributions and Allocations: Partnership Allocations When Partners' Interests Vary (TAX191)
    • C Corporation Property Distributions
      • Taxation of Business Entities: Operating Distributions and Allocations: C Corporation Property Distributions (TAX192)
    • S Corporation Cash Distributions
      • Taxation of Business Entities: Operating Distributions and Allocations: S Corporation Cash Distributions (TAX193)
    • Partnership: Section 704(e) Allocation Rules
      • Taxation of Business Entities: Operating Distributions and Allocations: Partnership: Section 704(e) Allocation Rules (TAX194)
    • C Corporation Distributions of Interests
      • Taxation of Business Entities: Operating Distributions and Allocations: C Corporation Distributions of Interests (TAX195)
    • Partnership Operating Distributions
      • Taxation of Business Entities: Operating Distributions and Allocations: Partnership Operating Distributions (TAX196)
    • Partnership: Section 704(d) Loss Limitation
      • Taxation of Business Entities: Operating Distributions and Allocations: Partnership: Section 704(d) Loss Limitation (TAX197)
    • C Corporations: Defining Section 306 Stock
      • Taxation of Business Entities: Operating Distributions and Allocations: C Corporations: Defining Section 306 Stock (TAX198)
    • Partnership Special Allocations: Basic Issues
      • Taxation of Business Entities: Operating Distributions and Allocations: Partnership Special Allocations: Basic Issues (TAX199)
    • Partnership: At Risk and Passive Loss Limitations
      • Taxation of Business Entities: Operating Distributions and Allocations: Partnership: At Risk and Passive Loss Limitations (TAX200)
      • Introduction to Partnership Taxation (TAX01)
    • C Corporations: Section 306 Exceptions
      • Taxation of Business Entities: Operating Distributions and Allocations: C Corporations: Section 306 Exceptions (TAX201)
    • Partnership Special Allocations: Nonrecourse Deductions
      • Taxation of Business Entities: Operating Distributions and Allocations: Partnership Special Allocations: Nonrecourse Deductions (TAX202)
    • C Corporations: Section 306 Stock Dispositions
      • Taxation of Business Entities: Operating Distributions and Allocations: C Corporations: Section 306 Stock Dispositions (TAX203)
    • Partnership Contributed Property Allocations
      • Taxation of Business Entities: Operating Distributions and Allocations: Partnership Contributed Property Allocations (TAX204)
  • Sales of Interests
    • Sales of Partnership Interests
      • Taxation of Business Entities: Sales of Interests: Sales of Partnership Interests (TAX205)
      • Introduction to Partnership Taxation (TAX01)
    • Partnerships: Identifying Section 751 Assets
      • Taxation of Business Entities: Sales of Interests: Partnerships: Identifying Section 751 Assets (TAX206)
  • Redemptions and Partial Liquidations
    • C Corporations: Redemption Consequences
      • Taxation of Business Entities: Redemptions and Partial Liquidations: C Corporations: Redemption Consequences (TAX207)
    • C Corporations: Constructive Ownership Determinations
      • Taxation of Business Entities: Redemptions and Partial Liquidations: C Corporations: Constructive Ownership Determinations (TAX208)
    • Partnerships: Identifying Section 736 Payments
      • Taxation of Business Entities: Redemptions and Partial Liquidations: Partnerships: Identifying Section 736 Payments (TAX209)
    • C Corporations: Section 302(b)(1) Redemptions
      • Taxation of Business Entities: Redemptions and Partial Liquidations: C Corporations: Section 302(b)(1) Redemptions (TAX210)
    • Partial Partnership Liquidations: Proportionate Distributions
      • Taxation of Business Entities: Redemptions and Partial Liquidations: Partial Partnership Liquidations: Proportionate Distributions (TAX211)
    • Partnerships: Treatment of Section 736 Payments
      • Taxation of Business Entities: Redemptions and Partial Liquidations: Partnerships: Treatment of Section 736 Payments (TAX212)
    • C Corporations: Section 302(b)(2) Redemptions
      • Taxation of Business Entities: Redemptions and Partial Liquidations: C Corporations: Section 302(b)(2) Redemptions (TAX213)
    • Partial Partnership Liquidations: Disproportionate Distributions I
      • Taxation of Business Entities: Redemptions and Partial Liquidations: Partial Partnership Liquidations: Disproportionate Distributions I (TAX214)
      • Introduction to Partnership Taxation (TAX01)
    • Partnerships: Identifying Section 751 Assets
      • Taxation of Business Entities: Sales of Interests: Partnerships: Identifying Section 751 Assets (TAX206)
    • C Corporations: Section 302(b)(3) Redemptions
      • Taxation of Business Entities: Redemptions and Partial Liquidations: C Corporations: Section 302(b)(3) Redemptions (TAX215)
    • Partial Partnership Liquidations: Disproportionate Distributions II
      • Taxation of Business Entities: Redemptions and Partial Liquidations: Partial Partnership Liquidations: Disproportionate Distributions II (TAX216)
    • C Corporations: Section 302(b)(4) Redemptions
      • Taxation of Business Entities: Redemptions and Partial Liquidations: C Corporations: Section 302(b)(4) Redemptions (TAX217)
    • Partial Partnership Liquidations: Disproportionate Distributions III
      • Taxation of Business Entities: Redemptions and Partial Liquidations: Partial Partnership Liquidations: Disproportionate Distributions III (TAX218)
  • Liquidations and S Election Termination
    • C Corporation Liquidations: Effects on Shareholders
      • Taxation of Business Entities: Liquidations and S Election Termination: C Corporation Liquidations: Effects on Shareholders (TAX219)
    • S Corporations: Termination of S Election by Revocation
      • Taxation of Business Entities: Liquidations and S Election Termination: S Corporations: Termination of S Election by Revocation (TAX220)
    • Partnerships: Termination Consequences
      • Taxation of Business Entities: Liquidations and S Election Termination: Partnerships: Termination Consequences (TAX221)
    • C Corporations: Distributions of Property in Complete Liquidations
      • Taxation of Business Entities: Liquidations and S Election Termination: C Corporations: Distributions of Property in Complete Liquidations (TAX222)
    • S Corporations: Termination of S Election: Causes
      • Taxation of Business Entities: Liquidations and S Election Termination: S Corporations: Termination of S Election: Causes (TAX223)
    • C Corporations: Effects of Complete Liquidations
      • Taxation of Business Entities: Liquidations and S Election Termination: C Corporations: Effects of Complete Liquidations (TAX224)
    • S Corporations: Termination Consequences
      • Taxation of Business Entities: Liquidations and S Election Termination: S Corporations: Termination Consequences (TAX225)
• Partnership Taxation
  • Partnership Definition
    • Partnership Definition: In General
      • Partnership Taxation: Partnership Definition: Partnership Definition: In General (TAX226)
    • Partnership Definition: Investment Trusts
      • Partnership Taxation: Partnership Definition: Partnership Definition: Investment Trusts (TAX227)
    • Partnership Classification: In General
      • Partnership Taxation: Partnership Definition: Partnership Classification: In General (TAX228)
  • Partnership Operation
    • Partnership Taxable Year
      • Partnership Taxation: Partnership Operation: Partnership Taxable Year (TAX229)
    • Partnership Separately Stated Items
      • Partnership Taxation: Partnership Operation: Partnership Separately Stated Items (TAX230)
    • Sales and Exchanges With Controlled Partnerships
      • Partnership Taxation: Partnership Operation: Sales and Exchanges With Controlled Partnerships (TAX231)
    • Partnership Entity Level Determinations
      • Partnership Taxation: Partnership Operation: Partnership Entity Level Determinations (TAX232)
    • Transactions Between Partners and Partnerships
      • Partnership Taxation: Partnership Operation: Transactions Between Partners and Partnerships (TAX233)
  • Partnership Distributions
    • Operating Distributions by Partnerships
      • Partnership Taxation: Partnership Distributions: Operating Distributions by Partnerships (TAX234)
    • Partial Partnership Liquidations: Disproportionate Distributions III
      • Partnership Taxation: Partnership Distributions: Partial Partnership Liquidations: Disproportionate Distributions III (TAX235)
    • Basis Adjustments Arising from Distributions
      • Partnership Taxation: Partnership Distributions: Basis Adjustments Arising from Distributions (TAX236)
    • Identifying Section 751 Assets
      • Partnership Taxation: Identifying Section 751 Assets (TAX237)
    • Partial Partnership Liquidations: Proportionate Distributions
      • Partnership Taxation: Partnership Distributions: Partial Partnership Liquidations: Proportionate Distributions (TAX238)
    • Identifying Section 736 Payments
      • Partnership Taxation: Partnership Distributions: Identifying Section 736 Payments (TAX239)
    • Partial Partnership Liquidations: Disproportionate Distributions I
      • Partnership Taxation: Partnership Distributions: Partial Partnership Liquidations: Disproportionate Distributions I (TAX240)
    • Treatment of Section 736 Payments
      • Partnership Taxation: Partnership Distributions: Treatment of Section 736 Payments (TAX241)
    • Partial Partnership Liquidations: Disproportionate Distributions II
      • Partnership Taxation: Partnership Distributions: Partial Partnership Liquidations: Disproportionate Distributions II (TAX242)
  • Partnership Terminations
    • Partnership Terminations: Causes
      • Partnership Taxation: Partnership Terminations: Partnership Terminations: Causes (TAX243)
    • Partnership Terminations: Consequences
      • Partnership Taxation: Partnership Terminations: Partnership Terminations: Consequences (TAX244)
  • Partnership Formation and Liabilities
    • Partnership Formation: Basic Issues
      • Partnership Taxation: Partnership Formation and Liabilities: Partnership Formation: Basic Issues (TAX245)
    • Partnership Formation: Contribution of Services
      • Partnership Taxation: Partnership Formation and Liabilities: Partnership Formation: Contribution of Services (TAX246)
    • Partnership Liabilities: In General
      • Partnership Taxation: Partnership Formation and Liabilities: Partnership Liabilities: In General (TAX247)
    • Partnership Formation: Liabilities
      • Partnership Taxation: Partnership Formation and Liabilities: Partnership Formation: Liabilities (TAX248)
  • Partnership Allocations
    • Special Allocations: Basic Issues
      • Partnership Taxation: Partnership Allocations: Special Allocations: Basic Issues (TAX249)
    • Allocations When Partners' Interests Vary
      • Partnership Taxation: Partnership Allocations: Allocations When Partners' Interests Vary (TAX250)
    • Special Allocations: Nonrecourse Deductions
      • Partnership Taxation: Partnership Allocations: Special Allocations: Nonrecourse Deductions (TAX251)
    • The Section 704(e) Allocation Rules
      • Partnership Taxation: Partnership Allocations: The Section 704(e) Allocation Rules (TAX252)
    • Allocations With Respect to Contributed Property: General Principles
      • Partnership Taxation: Partnership Allocations: Allocations With Respect to Contributed Property: General Principles (TAX253)
    • The Section 704(d) Loss Limitation
      • Partnership Taxation: Partnership Allocations: The Section 704(d) Loss Limitation (TAX254)
    • Allocations With Respect to Contributed Property: Gain, Loss, and Characterization
      • Partnership Taxation: Partnership Allocations: Allocations With Respect to Contributed Property: Gain, Loss, and Characterization (TAX255)
    • At-Risk Limitations in the Partnership Context
      • Partnership Taxation: Partnership Allocations: At-Risk Limitations in the Partnership Context (TAX256)
    • Allocations With Respect to Contributed Property: Depreciation of Inherent Gain Property
      • Partnership Taxation: Partnership Allocations: Allocations With Respect to Contributed Property: Depreciation of Inherent Gain Property (TAX257)
    • Passive Loss Limitations in the Partnership Context
      • Partnership Taxation: Partnership Allocations: Passive Loss Limitations in the Partnership Context (TAX258)
    • Allocations With Respect to Contributed Property: Depreciation of Inherent Loss Property
      • Partnership Taxation: Partnership Allocations: Allocations With Respect to Contributed Property: Depreciation of Inherent Loss Property (TAX259)
  • Sales of Partnership Interests
    • Sales of Partnership Interests
      • Partnership Taxation: Sales of Partnership Interests: Sales of Partnership Interests (TAX260)
    • Basis Adjustments With Respect to Transferee Partners
      • Partnership Taxation: Sales of Partnership Interests: Basis Adjustments With Respect to Transferee Partners (TAX261)
    • Identifying Section 751 Assets
      • Partnership Taxation: Identifying Section 751 Assets (TAX237)
• S Corporation Taxation
  • Formation and Qualification
    • Eligibility as Small Business Corporation
      • S Corporation Taxation: Formation and Qualification: Eligibility as Small Business Corporation (TAX262)
    • S Corporation Elections
      • S Corporation Taxation: Formation and Qualification: S Corporation Elections (TAX263)
  • Taxation of the Shareholder
    • S Corporation Entity Level Determinations
      • S Corporation Taxation: Taxation of the Shareholder: S Corporation Entity Level Determinations (TAX264)
    • S Corporation Separately Stated Items
      • S Corporation Taxation: Taxation of the Shareholder: S Corporation Separately Stated Items (TAX265)
  • Taxation of the S Corporation
    • S Corporation LIFO Recapture Rules
      • S Corporation Taxation: Taxation of the S Corporation: S Corporation LIFO Recapture Rules (TAX266)
    • S Corporation Built-In Gains: General
      • S Corporation Taxation: Taxation of the S Corporation: S Corporation Built-In Gains: General (TAX267)
    • S Corporation Tax on Passive Investment Income
      • S Corporation Taxation: Taxation of the S Corporation: S Corporation Tax on Passive Investment Income (TAX268)
    • S Corporation Built-In Gains: Computation of the Tax
      • S Corporation Taxation: Taxation of the S Corporation: S Corporation Built-In Gains: Computation of the Tax (TAX269)
  • Distributions
    • Distributions of Cash by an S Corporation
      • S Corporation Taxation: Distributions: Distributions of Cash by an S Corporation (TAX270)
  • Termination of the S Election
    • The Termination of S Election by Revocation
      • S Corporation Taxation: Termination of the S Election: The Termination of S Election by Revocation (TAX271)
    • The Termination of S Election: Causes
      • S Corporation Taxation: Termination of the S Election: The Termination of S Election: Causes (TAX272)
    • The Termination of S Election: Consequences
      • S Corporation Taxation: Termination of the S Election: The Termination of S Election: Consequences (TAX273)
    • The Post-Termination Transition Period of an S Corporation
      • S Corporation Taxation: Termination of the S Election: The Post-Termination Transition Period of an S Corporation (TAX274)