OUTLINE OF CHAPTER 17 - Class); (e) Charitable Deduction;...

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OUTLINE OF CHAPTER 17 1) Tax/Non-Tax Aspects of a Corporation; 2) General Tax Formula: (a) Gross Income – Deductions = Taxable Income; 3) Deductions: (a) IRC §243 – Dividends Received Deduction (b) Capital Losses and Gains for Corporations; (c) Passive Losses; (d) Production Activities Deduction - §199 (Will not be discussed in
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Unformatted text preview: Class); (e) Charitable Deduction; (f) IRC 248 - Organizational Expenses 4) Introduction to Partnerships; 5) Accounting Methods; 6) Accounting Periods; 7) Controlled Corporation under IRC 1561(a); 8) Schedule M-1 / M-3; 9) Check the Box Regulations (Entity Classification)....
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This note was uploaded on 03/21/2012 for the course ACCOUNTING Acc 3100 taught by Professor Ghosh during the Spring '12 term at CUNY Baruch.

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