The Tax character of partnerships -- Partnership formation -- Partnership operations -- Transactions between partners and partnerships -- Partnership allocations -- Sales and exchanges of partnership interests -- Operating distributions -- Liquidation of a partnership interest -- Termination of a partnership -- Merger and division of partnerships -- Death of a partner -- Introduction to the corporate income tax -- Recognition of the corporate form -- Organization of a corporation -- Planning the corporation's capital structure -- Distributions from corporations to shareholders -- Redemptions of corporate stock -- Liquidations -- Taxable acquisitions

1. Business enterprises -- Taxation -- Law and legislation -- United States
2. Financial -- Taxation
3. Taxation