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Lessons by Subject Outline - Tax Law

1. Basic Federal Income Taxation
- 1.1. Gross Income
  - The Concept of Gross Income (TAX02)
  - 1.1.01. Realization Concepts
    - Basic Federal Income Taxation: Gross Income: Realization Concepts in Gross Income (TAX101)
  - 1.1.02. 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)
  - 1.1.03. Annuities and Life Insurance Proceeds
    - Basic Federal Income Taxation: Gross Income: Annuities and Life Insurance Proceeds (TAX103)
  - 1.1.04. Alimony and Alimony Recapture
    - Basic Federal Income Taxation: Gross Income: Alimony and Alimony Recapture (TAX104)
  - 1.1.05. Damages and Related Receipts
    - Basic Federal Income Taxation: Gross Income: Damages and Related Receipts (TAX105)
  - 1.1.06. Claim of Right Doctrine
    - Basic Federal Income Taxation: Gross Income: Claim of Right Doctrine (TAX106)
  - 1.1.07. Gifts, Bequests, Prizes, and Donative Cancellations of Indebtedness
    - Basic Federal Income Taxation: Gross Income: Gifts, Bequests, Prizes, and Donative Cancellations of Indebtedness (TAX107)
  - 1.1.08. Scholarships
    - Basic Federal Income Taxation: Gross Income: Scholarships (TAX108)
  - 1.1.09. Indirect Transfers for Services
    - Basic Federal Income Taxation: Gross Income: Indirect Transfers for Services (TAX109)
  - 1.1.10. 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)
  - 1.1.11. Receipt of Property as Compensation
    - Basic Federal Income Taxation: Gross Income: Receipt of Property as Compensation (TAX111)
- 1.2. Deductions
  - 1.2.01. Trade or Business Deductions
    - Basic Federal Income Taxation: Deductions: Trade or Business Deductions (TAX112)
  - 1.2.02. Deductions for Taxes
    - Basic Federal Income Taxation: Deductions: Deductions for Taxes (TAX113)
  - 1.2.03. Reasonable Compensation, Miscellaneous Business Deductions, and Business Losses
    - Basic Federal Income Taxation: Deductions: Reasonable Compensation, Miscellaneous Business Deductions, and Business Losses (TAX114)
  - 1.2.04. Interest Deductions
    - Basic Federal Income Taxation: Deductions: Interest Deductions (TAX115)
  - 1.2.05. Traveling Expenses
    - Basic Federal Income Taxation: Deductions: Traveling Expenses (TAX116)
  - 1.2.06. Below Market Loans
    - Basic Federal Income Taxation: Deductions: Below Market Loans (TAX117)
  - 1.2.07. Education Expenses
    - Basic Federal Income Taxation: Deductions: Education Expenses (TAX118)
  - 1.2.08. Personal Casualty Loss Deduction: Computation, Limitations
    - Basic Federal Income Taxation: Deductions: Personal Casualty Loss Deduction: Computation, Limitations (TAX119)
  - 1.2.09. Basic Depreciation, ACRS, and MACRS Concepts
    - Basic Federal Income Taxation: Deductions: Basic Depreciation, ACRS, and MACRS Concepts (TAX120)
  - 1.2.10. Moving Expenses
    - Basic Federal Income Taxation: Deductions: Moving Expenses (TAX121)
  - 1.2.11. Deductions for Income-Producing Activities
    - Basic Federal Income Taxation: Deductions: Deductions for Income-Producing Activities (TAX122)
  - 1.2.12. Medical Expense Deductions
    - Basic Federal Income Taxation: Deductions: Medical Expense Deductions (TAX123)
  - 1.2.13. Charitable Contribution Deductions: Basic Concepts and Computations
    - Basic Federal Income Taxation: Deductions: Charitable Contribution Deductions: Basic Concepts and Computations (TAX124)
  - 1.2.14. General Applicability of Deduction Limitations
    - Basic Federal Income Taxation: Deductions: General Applicability of Deduction Limitations (TAX125)
- 1.3. Taxable Income and Tax Computation
  - 1.3.01. Personal and Dependency Exemptions
    - Basic Federal Income Taxation: Taxable Income and Tax Computation: Personal and Dependency Exemptions (TAX126)
  - 1.3.02. Claim of Right Mitigation Doctrine
    - Basic Federal Income Taxation: Taxable Income and Tax Computation: Claim of Right Mitigation Doctrine (TAX127)
  - 1.3.03. Filing Status
    - Basic Federal Income Taxation: Taxable Income and Tax Computation: Filing Status (TAX128)
  - 1.3.04. Taxation of Minor Children's Income
    - Basic Federal Income Taxation: Taxable Income and Tax Computation: Taxation of Minor Children's Income (TAX129)
  - 1.3.05. Dependent Care Credit
    - Basic Federal Income Taxation: Taxable Income and Tax Computation: Dependent Care Credit (TAX130)
- 1.4. Property Transactions
  - 1.4.01. Computation of Gain and Loss Realized
    - Basic Federal Income Taxation: Property Transactions: Computation of Gain and Loss Realized (TAX131)
  - 1.4.02. Capital Loss Mechanics
    - Basic Federal Income Taxation: Property Transactions: Capital Loss Mechanics (TAX132)
  - 1.4.03. 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)
  - 1.4.04. Identification of Section 1231 Property
    - Basic Federal Income Taxation: Property Transactions: Identification of Section 1231 Property (TAX134)
  - 1.4.05. Capital Asset Identification
    - Basic Federal Income Taxation: Property Transactions: Capital Asset Identification (TAX135)
  - 1.4.06. Section 1231 Mechanics
    - Basic Federal Income Taxation: Property Transactions: Section 1231 Mechanics (TAX136)
  - 1.4.07. Capital Gain Mechanics
    - Basic Federal Income Taxation: Property Transactions: Capital Gain Mechanics (TAX137)
- 1.5. Timing
  - 1.5.01. Cash and Accrual Methods of Accounting
    - Basic Federal Income Taxation: Timing: Cash and Accrual Methods of Accounting (TAX138)
  - 1.5.02. Fundamentals of Installment Sales
    - Basic Federal Income Taxation: Timing: Fundamentals of Installment Sales (TAX139)
  - 1.5.03. 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)
- 1.6. Assignment of Income
  - 1.6.01. Property
    - Basic Federal Income Taxation: Assignment of Income: Assignment of Income: Property (TAX141)
  - 1.6.02. Services
    - Basic Federal Income Taxation: Assignment of Income: Assignment of Income: Services (TAX142)
2. Corporate Taxation
- 2.1. Formation of C Corporations
  - 2.1.01. Basic Issues
    - Corporate Taxation: Formation: Formation of C Corporations: Basic Issues (TAX143)
  - 2.1.02. The Effect of Liabilities
    - Corporate Taxation: Formation: Formation of C Corporations: The Effect of Liabilities (TAX144)
  - 2.1.03. Advanced Issues
    - Corporate Taxation: Formation: Formation of C Corporations: Advanced Issues (TAX145)
- 2.2. Distributions
  - 2.2.01. Distributions of Cash by C Corporations
    - Corporate Taxation: Distributions: Distributions of Cash by C Corporations (TAX146)
  - 2.2.02. Defining Section 306 Stock
    - Corporate Taxation: Distributions: Defining Section 306 Stock (TAX147)
  - 2.2.03. Distributions of Property by C Corporations
    - Corporate Taxation: Distributions: Distributions of Property by C Corporations (TAX148)
  - 2.2.04. Section 306 Exceptions
    - Corporate Taxation: Distributions: Section 306 Exceptions (TAX149)
  - 2.2.05. Distributions of Interests by C Corporations
    - Corporate Taxation: Distributions: Distributions of Interests by C Corporations (TAX150)
  - 2.2.06. Consequences on the Disposition of Section 306 Stock
    - Corporate Taxation: Distributions: Consequences on the Disposition of Section 306 Stock (TAX151)
  - 2.2.07. Calculation of C Corporation Earnings and Profits
    - Corporate Taxation: Distributions: Calculation of C Corporation Earnings and Profits (TAX152)
- 2.3. Redemptions
  - 2.3.01. Consequences of Redemptions Under Section 302
    - Corporate Taxation: Redemptions: Consequences of Redemptions Under Section 302 (TAX153)
  - 2.3.02. Redemptions in Partial Liquidations: Section 302(b)(4)
    - Corporate Taxation: Redemptions: Redemptions in Partial Liquidations: Section 302(b)(4) (TAX154)
  - 2.3.03. Redemptions Not Equivalent to Dividends: Section 302(b)(1)
    - Corporate Taxation: Redemptions: Redemptions Not Equivalent to Dividends: Section 302(b)(1) (TAX155)
  - 2.3.04. Redemption Through the Use of Related Corporations: Section 304
    - Corporate Taxation: Redemptions: Redemption Through the Use of Related Corporations: Section 304 (TAX156)
  - 2.3.05. Substantially Disproportionate Redemptions: Section 302(b)(2)
    - Corporate Taxation: Redemptions: Substantially Disproportionate Redemptions: Section 302(b)(2) (TAX157)
  - 2.3.06. Constructive Ownership of Stock
    - Corporate Taxation: Redemptions: Constructive Ownership of Stock (TAX158)
  - 2.3.07. Redemptions Terminating Shareholder's Interests: Section 302(b)(3)
    - Corporate Taxation: Redemptions: Redemptions Terminating Shareholder's Interests: Section 302(b)(3) (TAX159)
- 2.4. Liquidations
  - 2.4.01. Corporate Liquidations: Effects on Shareholders: Sections 331 & 334(a)
    - Corporate Taxation: Liquidations: Corporate Liquidations: Effects on Shareholders: Sections 331 & 334(a) (TAX160)
  - 2.4.02. Distributions of Property in Complete Liquidations: Section 336
    - Corporate Taxation: Liquidations: Distributions of Property in Complete Liquidations: Section 336 (TAX161)
  - 2.4.03. Subsidiary Liquidations: Section 332
    - Corporate Taxation: Liquidations: Subsidiary Liquidations: Section 332 (TAX162)
- 2.5. Reorganizations
  - 2.5.01. A Reorganizations: Definition
    - Corporate Taxation: Reorganizations: A Reorganizations: Definition (TAX163)
  - 2.5.02. Tax Consequences of Acquisitive D Reorganizations
    - Corporate Taxation: Reorganizations: Tax Consequences of Acquisitive D Reorganizations (TAX164)
  - 2.5.03. Tax Consequences of A Reorganizations
    - Corporate Taxation: Reorganizations: Tax Consequences of A Reorganizations (TAX165)
  - 2.5.04. Tax Consequences of Divisive D Reorganizations
    - Corporate Taxation: Reorganizations: Tax Consequences of Divisive D Reorganizations (TAX166)
  - 2.5.05. B Reorganizations: Definition
    - Corporate Taxation: Reorganizations: B Reorganizations: Definition (TAX167)
  - 2.5.06. E Reorganizations: Definition
    - Corporate Taxation: Reorganizations: E Reorganizations: Definition (TAX168)
  - 2.5.07. Tax Consequences of B Reorganizations
    - Corporate Taxation: Reorganizations: Tax Consequences of B Reorganizations (TAX169)
  - 2.5.08. F Reorganizations: Definition
    - Corporate Taxation: Reorganizations: F Reorganizations: Definition (TAX170)
  - 2.5.09. C Reorganizations: Definition
    - Corporate Taxation: Reorganizations: C Reorganizations: Definition (TAX171)
  - 2.5.10. G Reorganizations: Definition
    - Corporate Taxation: Reorganizations: G Reorganizations: Definition (TAX172)
  - 2.5.11. Tax Consequences of C Reorganizations
    - Corporate Taxation: Reorganizations: Tax Consequences of C Reorganizations (TAX173)
  - 2.5.12. D Reorganizations: Definition
    - Corporate Taxation: Reorganizations: D Reorganizations: Definition (TAX174)
3. Taxation of Business Entities
- 3.1. Definition and Formation
  - 3.1.01. Formation of C Corporations: Basic Issues
    - Taxation of Business Entities: Definition and Formation: Formation of C Corporations: Basic Issues (TAX175)
  - 3.1.02. S Corporation Formation: Elections
    - Taxation of Business Entities: Definition and Formation: S Corporation Formation: Elections (TAX176)
  - 3.1.03. Partnership Formation: Liabilities
    - Taxation of Business Entities: Definition and Formation: Partnership Formation: Liabilities (TAX177)
  - 3.1.04. Formation of C Corporations: The Effect of Liabilities
    - Taxation of Business Entities: Definition and Formation: Formation of C Corporations: The Effect of Liabilities (TAX178)
  - 3.1.05. Partnership Definition
    - Taxation of Business Entities: Definition and Formation: Partnership Definition (TAX179)
    - Introduction to Partnership Taxation (TAX01)
  - 3.1.06. Partnership Liabilities: In General
    - Taxation of Business Entities: Definition and Formation: Partnership Liabilities: In General (TAX180)
  - 3.1.07. Formation of C Corporations: Advanced Issues
    - Taxation of Business Entities: Definition and Formation: Formation of C Corporations: Advanced Issues (TAX181)
  - 3.1.08. Partnership Classification
    - Taxation of Business Entities: Definition and Formation: Partnership Classification (TAX182)
  - 3.1.09. S Corporation Formation: Eligibility
    - Taxation of Business Entities: Definition and Formation: S Corporation Formation: Eligibility (TAX183)
  - 3.1.10. Partnership Formation: Basic Issues
    - Taxation of Business Entities: Definition and Formation: Partnership Formation: Basic Issues (TAX184)
    - Introduction to Partnership Taxation (TAX01)
- 3.2. Operations
  - 3.2.01. S Corporation Shareholder Taxation: Entity Level Determinations
    - Taxation of Business Entities: Operations: S Corporation Shareholder Taxation: Entity Level Determinations (TAX185)
  - 3.2.02. Partnership: Entity Level Determinations
    - Taxation of Business Entities: Operations: Partnership: Entity Level Determinations (TAX186)
  - 3.2.03. S Corporation Shareholder Taxation: Separately Stated Items
    - Taxation of Business Entities: Operations: S Corporation Shareholder Taxation: Separately Stated Items (TAX187)
  - 3.2.04. Partnership: Separately Stated Items
    - Taxation of Business Entities: Operations: Partnership: Separately Stated Items (TAX188)
- 3.3. Operating Distributions and Allocations
  - 3.3.01. C Corporation Cash Distributions
    - Taxation of Business Entities: Operating Distributions and Allocations: C Corporation Cash Distributions (TAX189)
  - 3.3.02. Calculation of C Corporation Earnings and Profits
    - Taxation of Business Entities: Operating Distributions and Allocations: Calculation of C Corporation Earnings and Profits (TAX190)
  - 3.3.03. Partnership Allocations When Partners' Interests Vary
    - Taxation of Business Entities: Operating Distributions and Allocations: Partnership Allocations When Partners' Interests Vary (TAX191)
  - 3.3.04. C Corporation Property Distributions
    - Taxation of Business Entities: Operating Distributions and Allocations: C Corporation Property Distributions (TAX192)
  - 3.3.05. S Corporation Cash Distributions
    - Taxation of Business Entities: Operating Distributions and Allocations: S Corporation Cash Distributions (TAX193)
  - 3.3.06. Partnership: Section 704(e) Allocation Rules
    - Taxation of Business Entities: Operating Distributions and Allocations: Partnership: Section 704(e) Allocation Rules (TAX194)
  - 3.3.07. C Corporation Distributions of Interests
    - Taxation of Business Entities: Operating Distributions and Allocations: C Corporation Distributions of Interests (TAX195)
  - 3.3.08. Partnership Operating Distributions
    - Taxation of Business Entities: Operating Distributions and Allocations: Partnership Operating Distributions (TAX196)
  - 3.3.09. Partnership: Section 704(d) Loss Limitation
    - Taxation of Business Entities: Operating Distributions and Allocations: Partnership: Section 704(d) Loss Limitation (TAX197)
  - 3.3.10. C Corporations: Defining Section 306 Stock
    - Taxation of Business Entities: Operating Distributions and Allocations: C Corporations: Defining Section 306 Stock (TAX198)
  - 3.3.11. Partnership Special Allocations: Basic Issues
    - Taxation of Business Entities: Operating Distributions and Allocations: Partnership Special Allocations: Basic Issues (TAX199)
  - 3.3.12. 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)
  - 3.3.13. C Corporations: Section 306 Exceptions
    - Taxation of Business Entities: Operating Distributions and Allocations: C Corporations: Section 306 Exceptions (TAX201)
  - 3.3.14. Partnership Special Allocations: Nonrecourse Deductions
    - Taxation of Business Entities: Operating Distributions and Allocations: Partnership Special Allocations: Nonrecourse Deductions (TAX202)
  - 3.3.15. C Corporations: Section 306 Stock Dispositions
    - Taxation of Business Entities: Operating Distributions and Allocations: C Corporations: Section 306 Stock Dispositions (TAX203)
  - 3.3.16. Partnership Contributed Property Allocations
    - Taxation of Business Entities: Operating Distributions and Allocations: Partnership Contributed Property Allocations (TAX204)
- 3.4. Sales of Interests
  - 3.4.01. Sales of Partnership Interests
    - Taxation of Business Entities: Sales of Interests: Sales of Partnership Interests (TAX205)
    - Introduction to Partnership Taxation (TAX01)
  - 3.4.02. Partnerships: Identifying Section 751 Assets
    - Taxation of Business Entities: Sales of Interests: Partnerships: Identifying Section 751 Assets (TAX206)
- 3.5. Redemptions and Partial Liquidations
  - 3.5.01. C Corporations: Redemption Consequences
    - Taxation of Business Entities: Redemptions and Partial Liquidations: C Corporations: Redemption Consequences (TAX207)
  - 3.5.02. C Corporations: Constructive Ownership Determinations
    - Taxation of Business Entities: Redemptions and Partial Liquidations: C Corporations: Constructive Ownership Determinations (TAX208)
  - 3.5.03. Partnerships: Identifying Section 736 Payments
    - Taxation of Business Entities: Redemptions and Partial Liquidations: Partnerships: Identifying Section 736 Payments (TAX209)
  - 3.5.04. C Corporations: Section 302(b)(1) Redemptions
    - Taxation of Business Entities: Redemptions and Partial Liquidations: C Corporations: Section 302(b)(1) Redemptions (TAX210)
  - 3.5.05. Partial Partnership Liquidations: Proportionate Distributions
    - Taxation of Business Entities: Redemptions and Partial Liquidations: Partial Partnership Liquidations: Proportionate Distributions (TAX211)
  - 3.5.06. Partnerships: Treatment of Section 736 Payments
    - Taxation of Business Entities: Redemptions and Partial Liquidations: Partnerships: Treatment of Section 736 Payments (TAX212)
  - 3.5.07. C Corporations: Section 302(b)(2) Redemptions
    - Taxation of Business Entities: Redemptions and Partial Liquidations: C Corporations: Section 302(b)(2) Redemptions (TAX213)
  - 3.5.08. 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)
  - 3.5.09. Partnerships: Identifying Section 751 Assets
    - Taxation of Business Entities: Sales of Interests: Partnerships: Identifying Section 751 Assets (TAX206)
  - 3.5.10. C Corporations: Section 302(b)(3) Redemptions
    - Taxation of Business Entities: Redemptions and Partial Liquidations: C Corporations: Section 302(b)(3) Redemptions (TAX215)
  - 3.5.11. Partial Partnership Liquidations: Disproportionate Distributions II
    - Taxation of Business Entities: Redemptions and Partial Liquidations: Partial Partnership Liquidations: Disproportionate Distributions II (TAX216)
  - 3.5.12. C Corporations: Section 302(b)(4) Redemptions
    - Taxation of Business Entities: Redemptions and Partial Liquidations: C Corporations: Section 302(b)(4) Redemptions (TAX217)
  - 3.5.13. Partial Partnership Liquidations: Disproportionate Distributions III
    - Taxation of Business Entities: Redemptions and Partial Liquidations: Partial Partnership Liquidations: Disproportionate Distributions III (TAX218)
- 3.6. Liquidations and S Election Termination
  - 3.6.01. C Corporation Liquidations: Effects on Shareholders
    - Taxation of Business Entities: Liquidations and S Election Termination: C Corporation Liquidations: Effects on Shareholders (TAX219)
  - 3.6.02. 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)
  - 3.6.03. Partnerships: Termination Consequences
    - Taxation of Business Entities: Liquidations and S Election Termination: Partnerships: Termination Consequences (TAX221)
  - 3.6.04. 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)
  - 3.6.05. S Corporations: Termination of S Election: Causes
    - Taxation of Business Entities: Liquidations and S Election Termination: S Corporations: Termination of S Election: Causes (TAX223)
  - 3.6.06. C Corporations: Effects of Complete Liquidations
    - Taxation of Business Entities: Liquidations and S Election Termination: C Corporations: Effects of Complete Liquidations (TAX224)
  - 3.6.07. S Corporations: Termination Consequences
    - Taxation of Business Entities: Liquidations and S Election Termination: S Corporations: Termination Consequences (TAX225)
4. Partnership Taxation
- 4.1. Partnership Definition
  - 4.1.01. Partnership Definition: In General
    - Partnership Taxation: Partnership Definition: Partnership Definition: In General (TAX226)
  - 4.1.02. Partnership Definition: Investment Trusts
    - Partnership Taxation: Partnership Definition: Partnership Definition: Investment Trusts (TAX227)
  - 4.1.03. Partnership Classification: In General
    - Partnership Taxation: Partnership Definition: Partnership Classification: In General (TAX228)
- 4.2. Partnership Operation
  - 4.2.01. Partnership Taxable Year
    - Partnership Taxation: Partnership Operation: Partnership Taxable Year (TAX229)
  - 4.2.02. Partnership Separately Stated Items
    - Partnership Taxation: Partnership Operation: Partnership Separately Stated Items (TAX230)
  - 4.2.03. Sales and Exchanges With Controlled Partnerships
    - Partnership Taxation: Partnership Operation: Sales and Exchanges With Controlled Partnerships (TAX231)
  - 4.2.04. Partnership Entity Level Determinations
    - Partnership Taxation: Partnership Operation: Partnership Entity Level Determinations (TAX232)
  - 4.2.05. Transactions Between Partners and Partnerships
    - Partnership Taxation: Partnership Operation: Transactions Between Partners and Partnerships (TAX233)
- 4.3. Partnership Distributions
  - 4.3.01. Operating Distributions by Partnerships
    - Partnership Taxation: Partnership Distributions: Operating Distributions by Partnerships (TAX234)
  - 4.3.02. Partial Partnership Liquidations: Disproportionate Distributions III
    - Partnership Taxation: Partnership Distributions: Partial Partnership Liquidations: Disproportionate Distributions III (TAX235)
  - 4.3.03. Basis Adjustments Arising from Distributions
    - Partnership Taxation: Partnership Distributions: Basis Adjustments Arising from Distributions (TAX236)
  - 4.3.04. Identifying Section 751 Assets
    - Partnership Taxation: Identifying Section 751 Assets (TAX237)
  - 4.3.05. Partial Partnership Liquidations: Proportionate Distributions
    - Partnership Taxation: Partnership Distributions: Partial Partnership Liquidations: Proportionate Distributions (TAX238)
  - 4.3.06. Identifying Section 736 Payments
    - Partnership Taxation: Partnership Distributions: Identifying Section 736 Payments (TAX239)
  - 4.3.07. Partial Partnership Liquidations: Disproportionate Distributions I
    - Partnership Taxation: Partnership Distributions: Partial Partnership Liquidations: Disproportionate Distributions I (TAX240)
  - 4.3.08. Treatment of Section 736 Payments
    - Partnership Taxation: Partnership Distributions: Treatment of Section 736 Payments (TAX241)
  - 4.3.09. Partial Partnership Liquidations: Disproportionate Distributions II
    - Partnership Taxation: Partnership Distributions: Partial Partnership Liquidations: Disproportionate Distributions II (TAX242)
- 4.4. Partnership Terminations
  - 4.4.01. Partnership Terminations: Causes
    - Partnership Taxation: Partnership Terminations: Partnership Terminations: Causes (TAX243)
  - 4.4.02. Partnership Terminations: Consequences
    - Partnership Taxation: Partnership Terminations: Partnership Terminations: Consequences (TAX244)
- 4.5. Partnership Formation and Liabilities
  - 4.5.01. Partnership Formation: Basic Issues
    - Partnership Taxation: Partnership Formation and Liabilities: Partnership Formation: Basic Issues (TAX245)
  - 4.5.02. Partnership Formation: Contribution of Services
    - Partnership Taxation: Partnership Formation and Liabilities: Partnership Formation: Contribution of Services (TAX246)
  - 4.5.03. Partnership Liabilities: In General
    - Partnership Taxation: Partnership Formation and Liabilities: Partnership Liabilities: In General (TAX247)
  - 4.5.04. Partnership Formation: Liabilities
    - Partnership Taxation: Partnership Formation and Liabilities: Partnership Formation: Liabilities (TAX248)
- 4.6. Partnership Allocations
  - 4.6.01. Special Allocations: Basic Issues
    - Partnership Taxation: Partnership Allocations: Special Allocations: Basic Issues (TAX249)
  - 4.6.02. Allocations When Partners' Interests Vary
    - Partnership Taxation: Partnership Allocations: Allocations When Partners' Interests Vary (TAX250)
  - 4.6.03. Special Allocations: Nonrecourse Deductions
    - Partnership Taxation: Partnership Allocations: Special Allocations: Nonrecourse Deductions (TAX251)
  - 4.6.04. The Section 704(e) Allocation Rules
    - Partnership Taxation: Partnership Allocations: The Section 704(e) Allocation Rules (TAX252)
  - 4.6.05. Allocations With Respect to Contributed Property: General Principles
    - Partnership Taxation: Partnership Allocations: Allocations With Respect to Contributed Property: General Principles (TAX253)
  - 4.6.06. The Section 704(d) Loss Limitation
    - Partnership Taxation: Partnership Allocations: The Section 704(d) Loss Limitation (TAX254)
  - 4.6.07. 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)
  - 4.6.08. At-Risk Limitations in the Partnership Context
    - Partnership Taxation: Partnership Allocations: At-Risk Limitations in the Partnership Context (TAX256)
  - 4.6.09. 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)
  - 4.6.10. Passive Loss Limitations in the Partnership Context
    - Partnership Taxation: Partnership Allocations: Passive Loss Limitations in the Partnership Context (TAX258)
  - 4.6.11. 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)
- 4.7. Sales of Partnership Interests
  - 4.7.01. Sales of Partnership Interests
    - Partnership Taxation: Sales of Partnership Interests: Sales of Partnership Interests (TAX260)
  - 4.7.02. Basis Adjustments With Respect to Transferee Partners
    - Partnership Taxation: Sales of Partnership Interests: Basis Adjustments With Respect to Transferee Partners (TAX261)
  - 4.7.03. Identifying Section 751 Assets
    - Partnership Taxation: Identifying Section 751 Assets (TAX237)
5. S Corporation Taxation
- 5.1. Formation and Qualification
  - 5.1.01. Eligibility as Small Business Corporation
    - S Corporation Taxation: Formation and Qualification: Eligibility as Small Business Corporation (TAX262)
  - 5.1.02. S Corporation Elections
    - S Corporation Taxation: Formation and Qualification: S Corporation Elections (TAX263)
- 5.2. Taxation of the Shareholder
  - 5.2.01. S Corporation Entity Level Determinations
    - S Corporation Taxation: Taxation of the Shareholder: S Corporation Entity Level Determinations (TAX264)
  - 5.2.02. S Corporation Separately Stated Items
    - S Corporation Taxation: Taxation of the Shareholder: S Corporation Separately Stated Items (TAX265)
- 5.3. Taxation of the S Corporation
  - 5.3.01. S Corporation LIFO Recapture Rules
    - S Corporation Taxation: Taxation of the S Corporation: S Corporation LIFO Recapture Rules (TAX266)
  - 5.3.02. S Corporation Built-In Gains: General
    - S Corporation Taxation: Taxation of the S Corporation: S Corporation Built-In Gains: General (TAX267)
  - 5.3.03. S Corporation Tax on Passive Investment Income
    - S Corporation Taxation: Taxation of the S Corporation: S Corporation Tax on Passive Investment Income (TAX268)
  - 5.3.04. 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)
- 5.4. Distributions
  - 5.4.01. Distributions of Cash by an S Corporation
    - S Corporation Taxation: Distributions: Distributions of Cash by an S Corporation (TAX270)
- 5.5. Termination of the S Election
  - 5.5.01. The Termination of S Election by Revocation
    - S Corporation Taxation: Termination of the S Election: The Termination of S Election by Revocation (TAX271)
  - 5.5.02. The Termination of S Election: Causes
    - S Corporation Taxation: Termination of the S Election: The Termination of S Election: Causes (TAX272)
  - 5.5.03. The Termination of S Election: Consequences
    - S Corporation Taxation: Termination of the S Election: The Termination of S Election: Consequences (TAX273)
  - 5.5.04. 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)