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

Info iconThis preview shows pages 1–6. Sign up to view the full content.

View Full Document Right Arrow Icon

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon
This is the end of the preview. Sign up to access the rest of the document.

Unformatted text preview: 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 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 CorporationsSpecial Types 7. C CorporationsTax Years 8. C CorporationsAccounting Methods 9. C CorporationsTax Formula 10. C CorporationsComparison with Individual Taxpayers 11. Income Items Requiring Special Treatment 12. Exclusions Requiring Special Treatment 13. Deductions Requiring Special TreatmentOrganizational Expenditures 14. Dividends Received DeductionExample 1 15. Dividends Received DeductionExample 2 CCH Federal Taxation Comprehensive Topics 3 of 115 Chapter 14 Exhibits Chapter 14, Exhibit Contents B 16. Deductions Requiring Special TreatmentCharitable Contributions 17. Charitable ContributionsExample 18. Deductions Requiring Special TreatmentInterest Expense and Original Issue Discount 19. Interest Expense and Original Issue DiscountExample 20. Deductions Requiring Special TreatmentBond and Stock Redemptions at a Premium 21. Deductions Requiring Special TreatmentCompensation and Educational Reimbursement 22. Deductions Requiring Special TreatmentRules for Net Operating Losses (NOLs) 23. Net Operating Losses (NOLs)Example 24. Deductions Requiring Special TreatmentCapital Gains and Losses 25. Deductions Requiring Special TreatmentDepreciation Expense 26. Depreciation ExpenseExample 27. Reconciling Book and Taxable Income 28. Corporate Tax Rates CCH Federal Taxation Comprehensive Topics 4 of 115 Chapter 14 Exhibits Chapter 14, Exhibit Contents C 29. Corporate Tax Credits 30. Corporate Tax CreditsExample 31. Consolidated Returns 32. Consolidated ReturnsExample 33. Estimated Taxes 34. Accumulated Earnings Tax (AET) 35. Personal Holdings Tax (PHC) 36. Formation of C Corps, S Corps and PartnershipsOwner Perspective 37. Formation of C Corps, S Corps and PartnershipsEntity Perspective 38. Formation of CorporationsOverview of Code Sec. 351 39. Code Sec. 351 Contribution of Part Property/Part ServicesExample 40. Code Sec. 351 ContributionsTax Effect on Shareholders 41. Code Sec. 351 ContributionsTax Effect on Corporations 42. Code Sec. 351 ContributionsExample 1 43. Code Sec. 351 ContributionsExample 2 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?...
View Full Document

Page1 / 115

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

This preview shows document pages 1 - 6. Sign up to view the full document.

View Full Document Right Arrow Icon
Ask a homework question - tutors are online