内容

目次

1. Gains and Losses From the Disposition of Property 2. Capital Gains and Losses 3. The Alternative Minimum Tax 4. Forming the Corporation 5. Dividend Distributions 6. Fast-Pay Arrangements 7. Distributions in Redemption of Stock 8. Liquidating Distributions 9. Stock Bail-Outs 10. Reorganizations and Other Exchanges 11. Stock Options 12. Notional Principal Contracts - Financial Derivatives 13. Short Sales 14. "When Issued" Securities 15. Regulated Investment Companies 16. Variable Deferred Annuity Contracts 17. Real Estate Investment Trusts 18. Real Estate Mortgage Investment Conduits and Taxable Mortgage Pools 19. The Taxpayer as a Member of a Partnership 20. Limited Liability Companies and Public Partnerships 21. S Corporations 22. The Taxpayer as the Beneficiary of an Estate or Trust 23. The Taxpayer as Participant in a Tax Exempt Profit-Sharing or Stock Bonus Plan 24. The Taxpayer as Participant in a Section 401(k) Plan 25. Employee Stock Ownership Plans 26. The Taxpayer as Owner of an Individual Retirement Arrangement 27. Contributions to Tax_Qualfied Profit-Sharing and Stock Bonus Trusts and Individual Retirement Arrangements 28. Distributions from Tax Qualified Profit-Sharing and Stock Bonus Trusts and Individual Retirement Arrangements 29. Transactions in Bonds and Other Debt Instruments 30. The Taxpayer as a Dealer in Securities 31. Expenses of Investors and Traders 32. Foreign Securities and Foreign Shareholders 33. New Market Credit 34. Tax Shelter Transactions: Penalties and Disclosure Requirements 35. Constitutional Limitations on State Taxation of Securities Transactions