The Income concept: general rules and common misconceptions -- Taxable entities -- Tax aspects of seleting a business form -- Accounting method options -- The Alternative minimun tax -- Special limitations on capital losses -- Special limitation on passive-activity losses -- Compensation considerations -- Tax factors in the acquisition, use, and disposition of fixed assets -- Nontaxable transactions -- Corporate reorganizations -- Common tax traps -- Family tax planning -- The taxing process

1. Business enterprises -- Taxation -- United States
2. Tax planning -- United States