2017 income tax fundamentals chapter 11

Page 1

Chapter 11: The Corporate Income Tax Chapter Contents

Chapter 11 The Corporate Income Tax Chapter Introduction 11­1 Corporate Tax Rates 11­2 Corporate Capital Gains and Losses 11­2a Capital Losses 11­3 Special Deductions and Limitations 11­3a Dividends Received Deduction 11­3b Organizational Expenditures and Start­Up Costs 11­3c Charitable Contributions 11­4 Schedule M­1 11­5 Filing Requirements and Estimated Tax 11­6 S Corporations 11­6a Reporting Income 11­6b S Corporation Losses 11­6c Pass­Through Items 11­6d Special Taxes 11­7 Corporate Formation 11­7a Liabilities 11­7b Shareholder’s Stock Basis 11­7c Corporation’s Basis in Property Contributed 11­8 Corporate Accumulations 11­8a Accumulated Earnings Tax 11­8b Personal Holding Company Tax 11­9 The Corporate Alternative Minimum Tax 11­9a Tax Preferences and Adjustments Questions and Problems 1/2


Turn static files into dynamic content formats.

Create a flipbook
Issuu converts static files into: digital portfolios, online yearbooks, online catalogs, digital photo albums and more. Sign up and create your flipbook.