Your browser is not supported by this site. Please update to the latest version, or use a different browser for the best experience.
Federal Tax Handbook

Federal Tax Handbook

Product Information

  • Frequency of Updates:

    Updated annually

  • To order the 2017 edition of the Federal Tax Handbook (book or e-book) please call 1-800-950-1216.
  • Brand:
    Research Institute of America

Format

Price

Quantity

$102.75
$102.75

Designed to provide quick and easy answers to critical tax questions, the Federal Tax Handbook offers insightful guidance on federal tax law, including the latest regulations, rulings, and revenue procedures as well as precise explanations about changes that could impact your business or your clients.

You’ll get specific guidance on key tax topics, including individual, trust, partnership and corporate taxation, deductions, credits, capital gains, IRAs, SIMPLE and pension plans, education incentives, passive activity losses, employee benefits, estate and gift taxes, and more. And, you’ll be able to quickly navigate any tax questions that arise with:

  • Detailed coverage of the latest tax legislation
  • A tax calendar
  • Income, estate, gift and select excise tax rates, and Social Security tax thresholds.
  • Advice on which forms to use to report transactions
  • Depreciation and inclusion amount tables
  • Extensive professional guidance from our expert editorial team

Available in print and eBook formats, this extensive resource offers premier guidance on federal tax law to ensure you always have immediate access to the answers you need.

  • RIA Federal Tax Handbook
    • Chapter 1 Tax Rates and Tables
      • ¶ 1100 Tax Rates and Tables.
    • Chapter 2 Income—Taxable and Exempt
      • ¶ 1200 Gross Income.
      • ¶ 1208 Compensation Income.
      • ¶ 1227 Fringe Benefits.
      • ¶ 1269 Time for Reporting Compensation.
      • ¶ 1276 Social Security, Unemployment and Certain Disability Payments.
      • ¶ 1283 Dividends.
      • ¶ 1299 Interest Income.
      • ¶ 1335 Rents and Royalties.
      • ¶ 1343 Life Insurance Proceeds.
      • ¶ 1350 Taxation of Annuity Payments.
      • ¶ 1367 Accident and Health Insurance Benefits.
      • ¶ 1372 Damages.
      • ¶ 1377 Income Realized on Discharge or Cancellation of Debt (COD).
    • Chapter 3 Deductions—Expenses of a Business
      • ¶ 1500 Tax Treatment of Start-Up Expenditures.
      • ¶ 1505 Ordinary and Necessary Business Expenses.
      • ¶ 1514 Compensation Deduction.
      • ¶ 1540 Deductible Travel Expenses.
      • ¶ 1550 Transportation Expenses.
      • ¶ 1556 Entertainment Expenses.
      • ¶ 1568 Expense Reimbursements.
      • ¶ 1574 Substantiating T&E and “Listed Property” Expenses.
      • ¶ 1584 Business Gifts and Employee Awards.
      • ¶ 1587 Rent Expense.
      • ¶ 1597 Insurance Premiums.
      • ¶ 1601 Bribes, Kickbacks, Fines and Penalties.
      • ¶ 1605 Domestic Production Activities Deduction.
      • ¶ 1608 Miscellaneous Business Expenses.
      • ¶ 1622 Employee Business Expenses.
      • ¶ 1629 Residence Used in Part for Business—Home Office Deduction.
      • ¶ 1637 Moving Expenses.
      • ¶ 1646 Deduction vs Capitalization of Tangible Property Costs.
      • ¶ 1654 Capitalization Rules for Intangible Assets.
      • ¶ 1656 Uniform Capitalization (UNICAP) Rules
    • Chapter 4 Interest Expense—Taxes—Losses—Bad Debts
      • ¶ 1700 Deduction for Interest.
      • ¶ 1726 Investment Interest Deduction Limitations—Form 4952.
      • ¶ 1729 Qualified Residence Interest.
      • ¶ 1736 Allocation Rules for Interest and Debt.
      • ¶ 1742 When Interest May Be Deducted.
      • ¶ 1753 Deduction for Taxes.
      • ¶ 1772 Deduction for Losses.
      • ¶ 1791 Casualty, Disaster, and Theft Losses.
      • ¶ 1802 At-Risk Limitations.
      • ¶ 1809 “Passive Activity” Losses and Credits.
      • ¶ 1838 Net Operating Losses (NOLs).
      • ¶ 1847 Deduction for Bad Debts.
    • Chapter 5 Depreciation, Amortization, Property Expensing and Depletion
      • ¶ 1900 The Depreciation Allowance.
      • ¶ 1907 The Modified Accelerated Cost Recovery System (MACRS).
      • ¶ 1940 Sec. 179 Expense Election—Form 4562.
      • ¶ 1945 “Luxury” Automobiles and “Listed Property.”
      • ¶ 1959 Depreciation Deduction Under the “Useful-Life” Rules.
      • ¶ 1962 Special Expensing and Amortization Provisions.
      • ¶ 1968 Amortization of Intangibles under Code Sec. 197.
      • ¶ 1971 Depletion Deduction.
    • Chapter 6 Charitable Contributions—Medical Expenses—Alimony—Other Nonbusiness Deductions
      • ¶ 2100 Charitable Contribution Deduction.
      • ¶ 2134 Specialized Rules for Claiming Charitable Contributions.
      • ¶ 2140 Medical Expenses.
      • ¶ 2152 Tax Treatment of Alimony or Separate Maintenance Payments.
      • ¶ 2162 “Nonbusiness” Expenses.
      • ¶ 2168 Bond Premium Amortization.
    • Chapter 7 Education—Tax Credits, Exclusions, Deductions—ABLE Accounts
      • ¶ 2201 Tax Credits for Higher Education.
      • ¶ 2205 Coverdell Education Savings Accounts (CESAs).
      • ¶ 2209 Qualified Tuition Programs (QTPs)—529 Plans.
      • ¶ 2212 Employer-Provided Educational Benefits; Scholarships and Fellowships.
      • ¶ 2218 Higher Education Exclusion for Savings Bond Income—Form 8815.
      • ¶ 2220 Deduction for Interest Paid on Qualified Education Loans.
      • ¶ 2222 Education Expenses Related to Business or Employment.
      • ¶ 2226 Pre-2017 Above-the-Line Deduction for Higher Education Expenses—Form 8917.
    • Chapter 8 Tax Credits
      • ¶ 2301 Business Incentive Credits—General Business Credit (GBC)—Form 3800.
      • ¶ 2335 Personal (Refundable and Nonrefundable) Credits.
      • ¶ 2360 Foreign Tax Credit.
    • Chapter 9 Sales and Exchanges—Tax-Free Exchanges—Basis
      • ¶ 2400 Gain or Loss on Sales or Exchanges.
      • ¶ 2412 Tax-Free Exchanges of Stock.
      • ¶ 2417 “Like-Kind” (Code Sec. 1031) Exchanges.
      • ¶ 2425 Rollover of Gain from Certain Sales.
      • ¶ 2429 Involuntary Conversions—Forms 4797 and 8949.
      • ¶ 2441 Exclusion of Gain on Principal Residence.
      • ¶ 2445 Sales and Exchanges Between Related Taxpayers.
      • ¶ 2451 Installment Sales and Other Deferred Payment Sales.
      • ¶ 2461 Basis of Property.
      • ¶ 2480 Property Acquired in Nontaxable Exchanges.
      • ¶ 2505 Property Acquired by Gift, from a Decedent, or from a Spouse.
    • Chapter 10 Capital Gains and Losses—Section 1231—Depreciation Recapture
      • ¶ 2600 Capital Gains and Losses.
      • ¶ 2616 Assets to Which Capital Gain and Loss Rules Apply.
      • ¶ 2637 Constructive Sales of Appreciated Financial Positions.
      • ¶ 2639 Short Sales.
      • ¶ 2644 Section 1244 (“Small Business Corporation”) Stock.
      • ¶ 2648 Exclusion of Gain from Qualified Small Business Stock (QSBS).
      • ¶ 2650 Tax-Free Capital Gains for Investment in Renewal Communities and DC Zone Assets.
      • ¶ 2653 Tax Straddles and Section 1256 Contracts.
      • ¶ 2662 Conversion and Constructive Ownership Transactions.
      • ¶ 2665 Holding Period.
      • ¶ 2674 Sales and Exchanges.
      • ¶ 2682 Capital Gain—Ordinary Loss Rule.
      • ¶ 2689 Depreciation Recapture.
    • Chapter 11 Tax Accounting—Inventories
      • ¶ 2800 Accounting Periods.
      • ¶ 2816 Accounting Methods.
      • ¶ 2819 The Cash Method of Accounting.
      • ¶ 2823 The Accrual Method of Accounting.
      • ¶ 2834 Changes of Accounting Methods.
      • ¶ 2844 Long-Term Contracts.
      • ¶ 2853 Reallocations of Income by IRS.
      • ¶ 2855 Deduction for Previously Reported Income Repayments.
      • ¶ 2857 Inventories.
    • Chapter 12 Withholding Tax on Wages and Other Income Payments
      • ¶ 3000 Withholding on Wages.
      • ¶ 3032 Nonpayroll Withheld Taxes.
      • ¶ 3035 Pension, Annuity and Other Withholding.
      • ¶ 3044 When Backup Withholding Is Required.
    • Chapter 13 Individual's Tax Computation—Kiddie Tax—Self-Employment Tax—Net Investment Income Tax—Estimated Tax
      • ¶ 3100 How Income Tax on Individuals Is Computed.
      • ¶ 3135 Tax on Unearned Income of Children—Kiddie Tax.
      • ¶ 3140 Self-Employment (SE) Tax—Schedule SE
      • ¶ 3149 3.8% Net Investment Income Tax (NIIT)—Form 8960.
      • ¶ 3152 Individual Estimated Tax.
    • Chapter 14 Alternative Minimum Tax
      • ¶ 3200 Alternative Minimum Tax.
    • Chapter 15 Corporations—Accumulated Earnings Tax—Personal Holding Companies—Consolidated Returns—Estimated Tax—S Corporations
      • ¶ 3300 Taxation of Corporations.
      • ¶ 3303 How C Corporations Are Taxed.
      • ¶ 3306 Deduction for Dividends from Domestic Corporations—70%, 80%, and 100% deductions.
      • ¶ 3314 Accumulated Earnings Tax.
      • ¶ 3318 Personal Holding Company (PHC) Tax.
      • ¶ 3328 Dividend Distributions to Cut Special Taxes on Corporations.
      • ¶ 3336 Consolidated Returns by Affiliated Groups.
      • ¶ 3341 Corporate Estimated Tax—“Required Annual Payment.”
      • ¶ 3347 S Corporations.
    • Chapter 16 Corporate Transactions—Organization—Distributions—Reorganization—Acquisitions—Liquidations
      • ¶ 3500 Incorporations and Transfers to Controlled Corporations—Code Sec. 351.
      • ¶ 3511 Corporate Distributions; Earnings and Profits (E&P).
      • ¶ 3516 Stock Redemptions.
      • ¶ 3525 Section 306 Stock.
      • ¶ 3528 Nonliquidating Property Distributions.
      • ¶ 3531 Corporate Reorganizations.
      • ¶ 3549 Spin-Offs, Split-Offs and Split-Ups.
      • ¶ 3553 Carryovers of Tax Items.
      • ¶ 3557 The Code Sec. 382 Limitation on Loss Carryovers After Ownership Change.
      • ¶ 3563 Corporate Liquidations.
      • ¶ 3570 Code Sec. 338 Election to Treat a Stock Purchase as an Asset Purchase.
    • Chapter 17 Partnerships
      • ¶ 3700 Partnership defined.
      • ¶ 3708 Treatment of Contributions to a Partnership.
      • ¶ 3713 Partnership Income and Deductions.
      • ¶ 3720 Partnership Allocations.
      • ¶ 3723 Partner's Dealings with Partnership.
      • ¶ 3729 Limitations on a Partner's Deductible Loss.
      • ¶ 3732 Basis of Partnership Interest.
      • ¶ 3736 Distributions to a Partner.
      • ¶ 3748 Disproportionate Distributions.
      • ¶ 3753 Liabilities of Partnerships and Partners.
      • ¶ 3756 Transfer and Liquidation of Partnership Interest.
      • ¶ 3761 Payments After Partner's Death or Retirement.
      • ¶ 3767 Special Basis Adjustments to Partnership Property.
      • ¶ 3773 Termination of a Partnership.
    • Chapter 18 Trusts—Estates—Decedents
      • ¶ 3900 Taxation of Trusts and Estates—Form 1041.
      • ¶ 3965 Decedent's Income and Deductions.
      • ¶ 3972 Bankruptcy Estate for Bankrupt Individual.
    • Chapter 19 Exempt Organizations
      • ¶ 4100 Tax-Exempt Organizations.
      • ¶ 4125 Private Foundations and Donor Advised Funds.
    • Chapter 20 RICs (Mutual Funds), REITs, REMICs, Banks and Other Special Corporations
      • ¶ 4200 Special Corporations and Other Entities.
    • Chapter 21 Pension and Profit-Sharing Plans—401(k) Plans—Roth 401(k) Plans—IRAs—Roth IRAs—SEPs—SIMPLE Plans
      • ¶ 4300 Employee Benefit Plans.
      • ¶ 4340 Retirement Savings Plans for Individuals (IRAs).
      • ¶ 4356 Overview—Roth IRAs.
      • ¶ 4365 Simplified Employee Pensions (SEPs).
      • ¶ 4369 “SIMPLE” Retirement Plans.
      • ¶ 4375 Tax-Sheltered 403(b) Annuities.
    • Chapter 22 Farmers
      • ¶ 4500 Farmers.
    • Chapter 23 Foreign Income—Foreign Taxpayers—Foreign Currency Transactions
      • ¶ 4600 Foreign Income of U.S. Taxpayers.
      • ¶ 4622 Resident Aliens Taxed as U.S. Persons.
      • ¶ 4625 Taxation of Nonresident Aliens and Foreign Corporations.
      • ¶ 4643 Returns Relating to Foreign Taxpayers.
      • ¶ 4649 Tax Withholding on Payments to Foreign Taxpayers.
      • ¶ 4661 Foreign Currency Rules.
    • Chapter 24 Returns and Payment of Tax
      • ¶ 4700 Returns and Payment of Tax.
    • Chapter 25 Deficiencies—Refunds—Penalties
      • ¶ 4800 Tax Audits, Deficiencies and Assessments.
      • ¶ 4839 Unified Audit and Review for Partnerships—Tax Years Beginning Before 2018.
      • ¶ 4846 Unified Audit and Review for Partnerships—Tax Years Beginning After 2017.
      • ¶ 4849 Recovering Overpayments by Refund or Credit; Tax Litigation.
      • ¶ 4866 Interest and Penalties.
      • ¶ 4904 Tax Collection.
    • Chapter 26 Estate, Gift and Generation-Skipping Transfer Taxes
      • ¶ 5000 Estate Tax.
      • ¶ 5041 Gift Tax.
      • ¶ 5059 Generation-Skipping Transfer (GST) Tax.
  • Thomson Reuters ProView Demo View
  • Thomson Reuters Proview Brochure View
  • Federal Tax Handbook Sample View

DESCRIPTION

Designed to provide quick and easy answers to critical tax questions, the Federal Tax Handbook offers insightful guidance on federal tax law, including the latest regulations, rulings, and revenue procedures as well as precise explanations about changes that could impact your business or your clients.

You’ll get specific guidance on key tax topics, including individual, trust, partnership and corporate taxation, deductions, credits, capital gains, IRAs, SIMPLE and pension plans, education incentives, passive activity losses, employee benefits, estate and gift taxes, and more. And, you’ll be able to quickly navigate any tax questions that arise with:

  • Detailed coverage of the latest tax legislation
  • A tax calendar
  • Income, estate, gift and select excise tax rates, and Social Security tax thresholds.
  • Advice on which forms to use to report transactions
  • Depreciation and inclusion amount tables
  • Extensive professional guidance from our expert editorial team

Available in print and eBook formats, this extensive resource offers premier guidance on federal tax law to ensure you always have immediate access to the answers you need.

TABLE OF CONTENT

  • RIA Federal Tax Handbook
    • Chapter 1 Tax Rates and Tables
      • ¶ 1100 Tax Rates and Tables.
    • Chapter 2 Income—Taxable and Exempt
      • ¶ 1200 Gross Income.
      • ¶ 1208 Compensation Income.
      • ¶ 1227 Fringe Benefits.
      • ¶ 1269 Time for Reporting Compensation.
      • ¶ 1276 Social Security, Unemployment and Certain Disability Payments.
      • ¶ 1283 Dividends.
      • ¶ 1299 Interest Income.
      • ¶ 1335 Rents and Royalties.
      • ¶ 1343 Life Insurance Proceeds.
      • ¶ 1350 Taxation of Annuity Payments.
      • ¶ 1367 Accident and Health Insurance Benefits.
      • ¶ 1372 Damages.
      • ¶ 1377 Income Realized on Discharge or Cancellation of Debt (COD).
    • Chapter 3 Deductions—Expenses of a Business
      • ¶ 1500 Tax Treatment of Start-Up Expenditures.
      • ¶ 1505 Ordinary and Necessary Business Expenses.
      • ¶ 1514 Compensation Deduction.
      • ¶ 1540 Deductible Travel Expenses.
      • ¶ 1550 Transportation Expenses.
      • ¶ 1556 Entertainment Expenses.
      • ¶ 1568 Expense Reimbursements.
      • ¶ 1574 Substantiating T&E and “Listed Property” Expenses.
      • ¶ 1584 Business Gifts and Employee Awards.
      • ¶ 1587 Rent Expense.
      • ¶ 1597 Insurance Premiums.
      • ¶ 1601 Bribes, Kickbacks, Fines and Penalties.
      • ¶ 1605 Domestic Production Activities Deduction.
      • ¶ 1608 Miscellaneous Business Expenses.
      • ¶ 1622 Employee Business Expenses.
      • ¶ 1629 Residence Used in Part for Business—Home Office Deduction.
      • ¶ 1637 Moving Expenses.
      • ¶ 1646 Deduction vs Capitalization of Tangible Property Costs.
      • ¶ 1654 Capitalization Rules for Intangible Assets.
      • ¶ 1656 Uniform Capitalization (UNICAP) Rules
    • Chapter 4 Interest Expense—Taxes—Losses—Bad Debts
      • ¶ 1700 Deduction for Interest.
      • ¶ 1726 Investment Interest Deduction Limitations—Form 4952.
      • ¶ 1729 Qualified Residence Interest.
      • ¶ 1736 Allocation Rules for Interest and Debt.
      • ¶ 1742 When Interest May Be Deducted.
      • ¶ 1753 Deduction for Taxes.
      • ¶ 1772 Deduction for Losses.
      • ¶ 1791 Casualty, Disaster, and Theft Losses.
      • ¶ 1802 At-Risk Limitations.
      • ¶ 1809 “Passive Activity” Losses and Credits.
      • ¶ 1838 Net Operating Losses (NOLs).
      • ¶ 1847 Deduction for Bad Debts.
    • Chapter 5 Depreciation, Amortization, Property Expensing and Depletion
      • ¶ 1900 The Depreciation Allowance.
      • ¶ 1907 The Modified Accelerated Cost Recovery System (MACRS).
      • ¶ 1940 Sec. 179 Expense Election—Form 4562.
      • ¶ 1945 “Luxury” Automobiles and “Listed Property.”
      • ¶ 1959 Depreciation Deduction Under the “Useful-Life” Rules.
      • ¶ 1962 Special Expensing and Amortization Provisions.
      • ¶ 1968 Amortization of Intangibles under Code Sec. 197.
      • ¶ 1971 Depletion Deduction.
    • Chapter 6 Charitable Contributions—Medical Expenses—Alimony—Other Nonbusiness Deductions
      • ¶ 2100 Charitable Contribution Deduction.
      • ¶ 2134 Specialized Rules for Claiming Charitable Contributions.
      • ¶ 2140 Medical Expenses.
      • ¶ 2152 Tax Treatment of Alimony or Separate Maintenance Payments.
      • ¶ 2162 “Nonbusiness” Expenses.
      • ¶ 2168 Bond Premium Amortization.
    • Chapter 7 Education—Tax Credits, Exclusions, Deductions—ABLE Accounts
      • ¶ 2201 Tax Credits for Higher Education.
      • ¶ 2205 Coverdell Education Savings Accounts (CESAs).
      • ¶ 2209 Qualified Tuition Programs (QTPs)—529 Plans.
      • ¶ 2212 Employer-Provided Educational Benefits; Scholarships and Fellowships.
      • ¶ 2218 Higher Education Exclusion for Savings Bond Income—Form 8815.
      • ¶ 2220 Deduction for Interest Paid on Qualified Education Loans.
      • ¶ 2222 Education Expenses Related to Business or Employment.
      • ¶ 2226 Pre-2017 Above-the-Line Deduction for Higher Education Expenses—Form 8917.
    • Chapter 8 Tax Credits
      • ¶ 2301 Business Incentive Credits—General Business Credit (GBC)—Form 3800.
      • ¶ 2335 Personal (Refundable and Nonrefundable) Credits.
      • ¶ 2360 Foreign Tax Credit.
    • Chapter 9 Sales and Exchanges—Tax-Free Exchanges—Basis
      • ¶ 2400 Gain or Loss on Sales or Exchanges.
      • ¶ 2412 Tax-Free Exchanges of Stock.
      • ¶ 2417 “Like-Kind” (Code Sec. 1031) Exchanges.
      • ¶ 2425 Rollover of Gain from Certain Sales.
      • ¶ 2429 Involuntary Conversions—Forms 4797 and 8949.
      • ¶ 2441 Exclusion of Gain on Principal Residence.
      • ¶ 2445 Sales and Exchanges Between Related Taxpayers.
      • ¶ 2451 Installment Sales and Other Deferred Payment Sales.
      • ¶ 2461 Basis of Property.
      • ¶ 2480 Property Acquired in Nontaxable Exchanges.
      • ¶ 2505 Property Acquired by Gift, from a Decedent, or from a Spouse.
    • Chapter 10 Capital Gains and Losses—Section 1231—Depreciation Recapture
      • ¶ 2600 Capital Gains and Losses.
      • ¶ 2616 Assets to Which Capital Gain and Loss Rules Apply.
      • ¶ 2637 Constructive Sales of Appreciated Financial Positions.
      • ¶ 2639 Short Sales.
      • ¶ 2644 Section 1244 (“Small Business Corporation”) Stock.
      • ¶ 2648 Exclusion of Gain from Qualified Small Business Stock (QSBS).
      • ¶ 2650 Tax-Free Capital Gains for Investment in Renewal Communities and DC Zone Assets.
      • ¶ 2653 Tax Straddles and Section 1256 Contracts.
      • ¶ 2662 Conversion and Constructive Ownership Transactions.
      • ¶ 2665 Holding Period.
      • ¶ 2674 Sales and Exchanges.
      • ¶ 2682 Capital Gain—Ordinary Loss Rule.
      • ¶ 2689 Depreciation Recapture.
    • Chapter 11 Tax Accounting—Inventories
      • ¶ 2800 Accounting Periods.
      • ¶ 2816 Accounting Methods.
      • ¶ 2819 The Cash Method of Accounting.
      • ¶ 2823 The Accrual Method of Accounting.
      • ¶ 2834 Changes of Accounting Methods.
      • ¶ 2844 Long-Term Contracts.
      • ¶ 2853 Reallocations of Income by IRS.
      • ¶ 2855 Deduction for Previously Reported Income Repayments.
      • ¶ 2857 Inventories.
    • Chapter 12 Withholding Tax on Wages and Other Income Payments
      • ¶ 3000 Withholding on Wages.
      • ¶ 3032 Nonpayroll Withheld Taxes.
      • ¶ 3035 Pension, Annuity and Other Withholding.
      • ¶ 3044 When Backup Withholding Is Required.
    • Chapter 13 Individual's Tax Computation—Kiddie Tax—Self-Employment Tax—Net Investment Income Tax—Estimated Tax
      • ¶ 3100 How Income Tax on Individuals Is Computed.
      • ¶ 3135 Tax on Unearned Income of Children—Kiddie Tax.
      • ¶ 3140 Self-Employment (SE) Tax—Schedule SE
      • ¶ 3149 3.8% Net Investment Income Tax (NIIT)—Form 8960.
      • ¶ 3152 Individual Estimated Tax.
    • Chapter 14 Alternative Minimum Tax
      • ¶ 3200 Alternative Minimum Tax.
    • Chapter 15 Corporations—Accumulated Earnings Tax—Personal Holding Companies—Consolidated Returns—Estimated Tax—S Corporations
      • ¶ 3300 Taxation of Corporations.
      • ¶ 3303 How C Corporations Are Taxed.
      • ¶ 3306 Deduction for Dividends from Domestic Corporations—70%, 80%, and 100% deductions.
      • ¶ 3314 Accumulated Earnings Tax.
      • ¶ 3318 Personal Holding Company (PHC) Tax.
      • ¶ 3328 Dividend Distributions to Cut Special Taxes on Corporations.
      • ¶ 3336 Consolidated Returns by Affiliated Groups.
      • ¶ 3341 Corporate Estimated Tax—“Required Annual Payment.”
      • ¶ 3347 S Corporations.
    • Chapter 16 Corporate Transactions—Organization—Distributions—Reorganization—Acquisitions—Liquidations
      • ¶ 3500 Incorporations and Transfers to Controlled Corporations—Code Sec. 351.
      • ¶ 3511 Corporate Distributions; Earnings and Profits (E&P).
      • ¶ 3516 Stock Redemptions.
      • ¶ 3525 Section 306 Stock.
      • ¶ 3528 Nonliquidating Property Distributions.
      • ¶ 3531 Corporate Reorganizations.
      • ¶ 3549 Spin-Offs, Split-Offs and Split-Ups.
      • ¶ 3553 Carryovers of Tax Items.
      • ¶ 3557 The Code Sec. 382 Limitation on Loss Carryovers After Ownership Change.
      • ¶ 3563 Corporate Liquidations.
      • ¶ 3570 Code Sec. 338 Election to Treat a Stock Purchase as an Asset Purchase.
    • Chapter 17 Partnerships
      • ¶ 3700 Partnership defined.
      • ¶ 3708 Treatment of Contributions to a Partnership.
      • ¶ 3713 Partnership Income and Deductions.
      • ¶ 3720 Partnership Allocations.
      • ¶ 3723 Partner's Dealings with Partnership.
      • ¶ 3729 Limitations on a Partner's Deductible Loss.
      • ¶ 3732 Basis of Partnership Interest.
      • ¶ 3736 Distributions to a Partner.
      • ¶ 3748 Disproportionate Distributions.
      • ¶ 3753 Liabilities of Partnerships and Partners.
      • ¶ 3756 Transfer and Liquidation of Partnership Interest.
      • ¶ 3761 Payments After Partner's Death or Retirement.
      • ¶ 3767 Special Basis Adjustments to Partnership Property.
      • ¶ 3773 Termination of a Partnership.
    • Chapter 18 Trusts—Estates—Decedents
      • ¶ 3900 Taxation of Trusts and Estates—Form 1041.
      • ¶ 3965 Decedent's Income and Deductions.
      • ¶ 3972 Bankruptcy Estate for Bankrupt Individual.
    • Chapter 19 Exempt Organizations
      • ¶ 4100 Tax-Exempt Organizations.
      • ¶ 4125 Private Foundations and Donor Advised Funds.
    • Chapter 20 RICs (Mutual Funds), REITs, REMICs, Banks and Other Special Corporations
      • ¶ 4200 Special Corporations and Other Entities.
    • Chapter 21 Pension and Profit-Sharing Plans—401(k) Plans—Roth 401(k) Plans—IRAs—Roth IRAs—SEPs—SIMPLE Plans
      • ¶ 4300 Employee Benefit Plans.
      • ¶ 4340 Retirement Savings Plans for Individuals (IRAs).
      • ¶ 4356 Overview—Roth IRAs.
      • ¶ 4365 Simplified Employee Pensions (SEPs).
      • ¶ 4369 “SIMPLE” Retirement Plans.
      • ¶ 4375 Tax-Sheltered 403(b) Annuities.
    • Chapter 22 Farmers
      • ¶ 4500 Farmers.
    • Chapter 23 Foreign Income—Foreign Taxpayers—Foreign Currency Transactions
      • ¶ 4600 Foreign Income of U.S. Taxpayers.
      • ¶ 4622 Resident Aliens Taxed as U.S. Persons.
      • ¶ 4625 Taxation of Nonresident Aliens and Foreign Corporations.
      • ¶ 4643 Returns Relating to Foreign Taxpayers.
      • ¶ 4649 Tax Withholding on Payments to Foreign Taxpayers.
      • ¶ 4661 Foreign Currency Rules.
    • Chapter 24 Returns and Payment of Tax
      • ¶ 4700 Returns and Payment of Tax.
    • Chapter 25 Deficiencies—Refunds—Penalties
      • ¶ 4800 Tax Audits, Deficiencies and Assessments.
      • ¶ 4839 Unified Audit and Review for Partnerships—Tax Years Beginning Before 2018.
      • ¶ 4846 Unified Audit and Review for Partnerships—Tax Years Beginning After 2017.
      • ¶ 4849 Recovering Overpayments by Refund or Credit; Tax Litigation.
      • ¶ 4866 Interest and Penalties.
      • ¶ 4904 Tax Collection.
    • Chapter 26 Estate, Gift and Generation-Skipping Transfer Taxes
      • ¶ 5000 Estate Tax.
      • ¶ 5041 Gift Tax.
      • ¶ 5059 Generation-Skipping Transfer (GST) Tax.

RELATED RESOURCES

  • Thomson Reuters Proview Brochure View
  • Federal Tax Handbook Sample View
  • Thomson Reuters ProView Demo View