Tax Charts

Table of Contents

• §318 Attribution
• §331 & §332 Liquidations
• §336 & §338 Elections
• §351 Exchanges
• §357 Assumption of Liabilities
• §368 Reorganizations - Generally
• §368 A Reorganizations
• §368 B Reorganizations
• §368 C Reorganizations
• §368 D Reorganizations
• §368 F Reorganizations
• §701-§776 Partnerships
• §861 Source of Income
• §864 U.S. Trade or Business
• §884 Branch Profits Tax
• §871(a) & §884 FDAP
• §897 U.S. Real Property Interest
• §901-§904 Foreign Tax Credit
• §951-§954 Subpart F Income
• §951A GILTI
• §1361-§1379 S Corporations
• §1400Z-2 Opportunity Zones
• §7701 Entity Classification
• §1501-§1563 Consolidated Returns
• Tax Dispute Resolution
• Tax Planning
• Other