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