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IRC Code Sections
> Subchapter C Corporate Divisions > Flashcards
Subchapter C Corporate Divisions Flashcards
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IRC Code Sections
(30 decks)
Subchapter C 301-391
Subchapter K 701-771
Subchapter B 61-291
Subtitle B 2001-2801
Subchapter E 441-483
Subchapter C Part I - Distributions by Corporations
Subchapter C Part II - Corporate Liquidations
Subchapter C Part III - Corporate Organizations and Reorganizations
Subchapter C Part V - Carryovers & Part VI
Subchapter K Part I - Determination of Tax Liability
Subchapter K Part II & III- Contributions, Distributions, and Transfers
Subchapter C Mergers and Acquisitions
Chapter 11; Subchapter A; Part III - Gross Estate
Chapter 11; Subchapter A; Part IV - Taxable Estate
Chapter 12 - Gift Tax
Gift Tax Planing Considerations
Transfer Tax Valuation Principles
Transfers with Retained Beneficial Enjoyment
Chapter 14 - Special Valuation Rules
Transfers with Retained Powers Over Beneficial Enjoyment
Transfers with Retained Reversionary Interests
Adequate and Full Consideration Exception
Subchapter C Corporate Divisions
Powers of Appointment
Annuities and Survivor Benefits
Subchapter O - Part III Common Nontaxable Exchanges
Subchapter K; Part II; Subpart A - Contributions to Partnership
Subchapter K; Part II; Subpart B - Distributions by a Partnership
Subchapter K; Part II; Subpart C - Transfers of Interest in a Partnership
Subchapter K; Part II; Subpart D - Provisions Common to Other Subparts
