Tax rates and taxable income -- The Acquisition and use of productive property -- Property sales and exchanges -- Recaptures -- Accounting alternatives and other opportunities for tax reduction and deferral -- Dividends -- Returnes of invested capital -- The Corporate form of organization -- Corporate acquisitions -- The Tax-free reorganization -- Spin-offs and other corporate divisions --

1. Corporations -- Taxation -- Law and legislation -- United States
2. Tax planning -- United States