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Flashcards in IRC Code 3 Deck (5):
1

Alternative Minimum Tax

TCP
Title 26
Subtitle A Income Taxes
Chapter 1. Normal Taxes and Surcharges
Subchapter A. Determination of Tax Liability
Part ?
Section 55

2

Start Up Expenses

Subtitle A Income
Chapter 1 Normal Income Taxes
Sub-Chapter B: Computation of Taxable Income
Part IV: Itemized Deductions
Section 195

3

Where are almost all the deductions from income for corporations and individuals

Subchapter B: Computation of Taxable Income
Part 6 Itemized Deductions for Individuals and Corporation
Section 161-199

4

Interesting Beneficiaries of Estates and Trusts and
Estates/Gift are in separate places

Sub-Title A Income Taxes
Chapter 1 : Normal Taxes and Surcharges
Subchapter J: Estates, Trusts, Beneficiaries and Decedents



Sub-Title B Estate and Gift Taxes
Chapter 11 - Estate
Chapter 12 - Gifts

5

WHAT SUBCHAPTER IS IT THAT GOVERNS GAIN AND LOSS ON PROPERTY TRNASACTIONS IOW SOLD INVESTMENT PROPERTY FOR CASH AND LAND

Subchapter O 1001