Corporate and Partnership Taxation


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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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