| 49(a)(1)(D)(iv) | QNRF Qualified Person | Blue | 50 |
| 83 | Property for Services | Green | 93 |
| 243 | Dividends to Corporations | Magenta | 253 |
| 267 | Family | Green | 268 |
| 301 | Distributions | Green | 293 |
| 302 | Distribution in Redemption | Green | 294 |
| 311 | Property Distributions Affecting Tax | Green | 306 |
| 312 | Property Distributions Affecting Earnings and Profits | Blue | 307 |
| 312(n)(7) | Redemptions Affecting Earnings and Profits | Blue | 311 |
| 316 | Dividend Defined | Orange | 311 |
| 317 | Redemption Defined | Orange | 312 |
| 318 | Constructive Stock Ownership | Blue | 312 |
| 338 | Stock Purchases Treated as Asset Aquisitions | Orange | 318 |
| 351 | Transfer to Controlled Corporation | Green | 323 |
| 357 | Assumption of Liability | Green | 338 |
| 358 | Basis to Distributees | Orange | 340 |
| 362 | Basis to Corporations | Orange | 343 |
| 465 | At-Risk Partnership Loss Limit | Magenta | 466 |
| 469 | Passive Loss Limit | Magenta | 475 |
| 701 | Partnership Not Taxed | Green | 571 |
| 702 | Partner Income | Green | 571 |
| 703 | Partnership Computations | Green | 572 |
| 704 | Distributive Share | Green | 573 |
| 705 | Partner's Basis | Orange | 574 |
| 707 | Partner Transactions | Green | 578 |
| 721 | Transfer to Partnership | Green | 580 |
| 722 | Basis in Partnership from Contributions | Orange | 580 |
| 723 | Basis of Partnership in Property | Orange | 581 |
| 724 | Character of Contribution | Orange | 581 |
| 731 | Gain/Loss on Distribution | Green | 582 |
| 732 | Basis of Distributed Property | Orange | 585 |
| 733 | Distribution Basis Decrease | Orange | 587 |
| 735 | Selling Unrealized Receivables | Orange | 588 |
| 736 | Payments to Retiring Partner | Orange | 589 |
| 741 | Selling Partnership Interest | Blue | 590 |
| 743 | Adjusting Basis on Purchasing Partnership Interest | Orange | 590 |
| 751 | Unrealized Receivables | Blue | 592 |
| 752 | Partnership Liability | Green | 594 |
| 754 | Electing Basis Adjustment | Blue | 594 |
| 755 | Allocating Basis After §743 & §734 | Orange | 595 |
| 761(d) | Liquidation Defined | Blue | 595 |
| 1059(e) | Extraordinary Corporate Dividends | Orange | 624 |
| 1221 | Capital Assets | Orange | 633 |
| 1223 | Holding Period | Blue | 636 |
| 1231 | §1231 Gain (Business Property) | Orange | 633 |
| 1361 | S Corp Defined | Orange | 688 |
| 1362 | S Corp Election | Orange | 694 |
| 1363 | S Corp Tax | Blue | 698 |
| 1366 | S Corp Pass-Thru Tax | Green | 699 |
| 1367 | S Corp Basis Adjustments | Orange | 701 |
| 1368 | S Corp Distributions | ?? | 702 |
| 1371 | C Corp Rules Apply to S Corps | ?? | 703 |
| 1378 | S Corp Taxable Year | Orange | 710 |
| 1.1(h)-1 | Capital Gains Look-Through | Green | 915 |
| 1.1(h)-1(c) | Residual Long-Term Capital Gain/Loss | Green | 916 |
| 1.704-1(b)(2) | Substantial Economic Effect | Orange | 1339 |
| 1.704-1(b)(2)(iv)(b) | Capital Accounts | Orange | 1343 |
| 1.704-1(b)(2)(iv)(f) | Revaluing Partnership | Orange | 1345 |
| 1.704-1(b)(2)(iv)(g)(1) | Book Value | Orange | 1346 |
| 1.704-2(d)(1) | Partnership Minimum Gain | Green | 1363 |
| 1.704-3(b)–(d) | §704(c) Allocation Methods | Orange | 1378 |
| 1.741-1(a) | Selling Partnership Interest with Hot Assets | Green | 1455 |
| 1.743-1(j) | §743 Effects | Orange | 1458 |
| 1.752-2(b) | Doomsday | Green | 1473 |
| 1.752-3(a) | Partnership Nonrecourse Liability Shares | Green | 1481 |
| 1.755-2 | Basis Adjustment Allocation | Green | 1488 |
| 1.1223-3 | Divided Holding Period in a Partnership | Blue | 1537 |