Corporate taxation: Introduction to the income taxation of corporations and shareholders -- What entities are taxable as corporations? -- Distributions to shareholders -- Liquidation of a corporation -- Collapsible corporations -- Retention of corporate earnings -- Small businesses -- Organization of a corporation -- Corporate divisions -- Corporate reorganizations -- Multiple corporations -- Taxation of partnerships and partners: Taxation of partnerships and partners

1. Corporations -- Taxation -- United States -- Cases
2. Partnership -- Taxation -- United States -- Cases
3. Financial -- Taxation