Selected Sections: Corporate and Partnership Income Tax Code and Regulations. This item is unavailable.Selected Sections: Corporate and Partnership Income Tax Code and Regulations

Statutory supplement that covers the major aspects of corporate and partnership income tax code and regulations. Initial chapters review normal taxes and surtaxes, as well as determination of tax liability and tax on individuals. Aspects of the corporate income tax code and regulations are grouped for easy reference. These are followed with text on partnership income tax code and regulations. Final chapters present information on consolidated returns, Treasury regulations, corporate distributions and adjustments, how corporations are used to avoid income tax on shareholders, and gain or loss on disposition of property.