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Federal Income Taxation of Corporations and Shareholders: Forms

Federal Income Taxation of Corporations and Shareholders: Forms

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Federal Income Taxation of Corporations & Shareholders: Forms focuses on complete corporate transactions and provides interrelated documents dealing with the various aspects of a specific transaction. The types of transactions covered include corporate organizations, cash and stock dividends, stock redemptions, partial liquidations, complete liquidations, spin-offs, and tax-free reorganizations.

Most of the forms and analysis in Federal Income Taxation of Corporations & Shareholders: Forms concern largely routine and formal matters that are not normally subject to negotiations or bargaining. You'll get a reasonable range of alternatives for negotiable provisions, which can be revised to fit the special circumstances of a particular transaction. Each type of transaction covered in this work is accompanied with information regarding how the IRS is likely to rule on a transaction. This Guide includes:

  • Filled-in IRS forms for reference when filing returns and schedules
  • Analysis of a given tax area and the related IRS forms and non-IRS forms that may be required
  • Discussion of new law as it relates to corporations and shareholders
  • Helpful cross-references to Federal Income Taxation of Corporation and Shareholders by Bittker and Eustice

List of Content (Click any title to expand the list)
Federal Income Taxation of Corporations & Shareholders: Forms - Bittker, Streng & Emory

  • Chapter 1: Special Types of Business Entities
  • Chapter 2: Definition of “Corporation”: Comparing Other Entities—Business Trusts, Limited Partnerships, and Limited Liability Companies; Personal Service Corporations; Nominee Corporations
  • Chapter 3: Organization of a Corporation: IRC § 351 and Related Problems; Transfer of Assets to Corporation
  • Chapter 4: The Corporation's Capital Structure
  • Chapter 5: The Corporation Income Tax
  • Chapter 6: Corporate Elections Under Subchapter S
  • Chapter 7: Accumulated Earnings and Undistributed Income
  • Chapter 8: Dividends and Other Nonliquidating Distributions
  • Chapter 9: Stock Redemptions and Partial Liquidations
  • Chapter 10: Complete Liquidations
  • Chapter 11: Corporate Divisions
  • Chapter 12: Corporate Reorganizations
  • Chapter 13: Affiliated Corporations
  • Chapter 14: Corporate Attributes—Carryovers, Carrybacks, and Limitations
  • Chapter 15: Foreign Corporations and Foreign-Source Income
  • Appendix A. Legislative Developments, Checklists, and IRS Private Letter Rulings Policies
  • Federal Income Taxation of Corporations & Shareholders: Forms Sample View