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2007 CCH Comp Topics Ch 14 - CCH Federal Taxation...

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CCH Federal Taxation Comprehensive Topics Chapter 14 Taxation of Corporations— Basic Concepts ©2006, CCH, a Wolters Kluwer business 4025 W. Peterson Ave. Chicago, IL 60646-6085 800 248 3248 www.CCHGroup.com
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CCH Federal Taxation Comprehensive Topics 2 of 115 Chapter 14 Exhibits Chapter 14, Exhibit Contents A 1. Selecting an Entity (Table 1)—Nontax Differences Among Entities 2. Selecting an Entity (Table 2)—General Tax Differences Among Entities 3. Selecting an Entity (Table 3)—Differences in Eligibility Among Entities 4. Selecting an Entity (Table 4)—Differences in Tax Treatment Among Entities 5. Corporation Defined 6. C Corporations—Special Types 7. C Corporations—Tax Years 8. C Corporations—Accounting Methods 9. C Corporations—Tax Formula 10. C Corporations—Comparison with Individual Taxpayers 11. Income Items Requiring Special Treatment 12. Exclusions Requiring Special Treatment 13. Deductions Requiring Special Treatment—Organizational Expenditures 14. Dividends Received Deduction—Example 1 15. Dividends Received Deduction—Example 2
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CCH Federal Taxation Comprehensive Topics 3 of 115 Chapter 14 Exhibits Chapter 14, Exhibit Contents B 16. Deductions Requiring Special Treatment—Charitable Contributions 17. Charitable Contributions—Example 18. Deductions Requiring Special Treatment—Interest Expense and Original Issue Discount 19. Interest Expense and Original Issue Discount—Example 20. Deductions Requiring Special Treatment—Bond and Stock Redemptions at a Premium 21. Deductions Requiring Special Treatment—Compensation and Educational Reimbursement 22. Deductions Requiring Special Treatment—Rules for Net Operating Losses (NOLs) 23. Net Operating Losses (NOLs)—Example 24. Deductions Requiring Special Treatment—Capital Gains and Losses 25. Deductions Requiring Special Treatment—Depreciation Expense 26. Depreciation Expense—Example 27. Reconciling Book and Taxable Income 28. Corporate Tax Rates
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CCH Federal Taxation Comprehensive Topics 4 of 115 Chapter 14 Exhibits Chapter 14, Exhibit Contents C 29. Corporate Tax Credits 30. Corporate Tax Credits—Example 31. Consolidated Returns 32. Consolidated Returns—Example 33. Estimated Taxes 34. Accumulated Earnings Tax (AET) 35. Personal Holdings Tax (PHC) 36. Formation of C Corps, S Corps and Partnerships—Owner Perspective 37. Formation of C Corps, S Corps and Partnerships—Entity Perspective 38. Formation of Corporations—Overview of Code Sec. 351 39. Code Sec. 351 Contribution of Part Property/Part Services—Example 40. Code Sec. 351 Contributions—Tax Effect on Shareholders 41. Code Sec. 351 Contributions—Tax Effect on Corporations 42. Code Sec. 351 Contributions—Example 1 43. Code Sec. 351 Contributions—Example 2
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CCH Federal Taxation Comprehensive Topics 5 of 115 Selecting an Entity (Table 1)— Nontax Differences Among Entities What entity form is best for a new business?
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  • Summer '09
  • perez
  • Taxation in the United States, CCH Federal Taxation, Federal Taxation Comprehensive Topics, Taxation Comprehensive Topics

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