LAW 641-001 – Taxation of Businesses


Section List
Section #Section TopicTab ColorPage #
243Dividends to CorporationsMagenta253
301DistributionsGreen293
302Distribution in RedemptionGreen294
311Property Distributions Affecting TaxGreen306
312Property Distributions Affecting Earnings and ProfitsBlue307
312(n)(7)Redemptions Affecting Earnings and ProfitsBlue311
316Dividend DefinedOrange311
317Redemption DefinedOrange312
318Constructive Stock OwnershipBlue312
351Transfer to Controlled CorporationGreen323
357Assumption of LiabilityGreen338
358Basis to DistributeesOrange340
362Basis to CorporationsOrange343
704??????
705Basis in PartnershipOrange??
721Transfer to PartnershipGreen??
722Basis in Partnership from ContributionsOrange??
723Basis in Partnership from PropertyOrange??
724??Green??
731??Green??
733??Green??
752Partnership LiabilityGreen594
1059(e)Extraordinary Corporate DividendsOrange624
1221Capital AssetsOrange633
1223Holding PeriodBlue636
1361S Corp DefinedOrange688
1362S Corp ElectionOrange694
1363S Corp TaxBlue698
1366S Corp Pass-Thru TaxGreen699
1367??????
1368????702
1371????703
1378??????
1.704-1(b)(2)(iv)(g)Book ValueOrange1346
1.1223-3Divided Holding Period in a PartnershipBlue??