Definition of a corporation -- Organization of a corporation-section 351 and related problems -- The Corporation's capital structure -- The Corporation income -- Corporate elections under subchapter S -- Dividends and other nonliquidating distributions -- Accumulated earning 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

1. Financial -- Taxation
2. Corporations -- Taxation -- United States
3. Income tax -- Law and legislation -- United States