Definition of a corporation -- Organization of a corporation - section 351 and related problems -- The Corporation's capital structure -- The Corporation income tax -- Corporate elections under subchapter s -- Dividends and other nonliquidating distributions -- Accumulated earnings and undistributed income -- Stock redemptions and partial liquidations -- Preferred stock bail-outs -- Complete liquidations and related problems -- Collapsible corporations -- Corporate divisions -- Corporate reorganizations -- Affiliated corporations -- Corporate tax attributes: survival and transfer -- Foreign corporations and foreign-source income

1. Corporations -- Taxation -- United States
2. Income tax -- United States -- Law