目次

Chapter 1: Partnership Income and Losses Chapter 2: The Partnership Interest Chapter 3: Special Rules for Limited Partnerships Chapter 4: Partnership Reorganizations Chapter 5: Introduction to the Corporate Income Tax Chapter 6: Small Business Deduction Chapter 7: Aggregate Investment Income and Dividend Refund Chapter 8: Disposition of Shares Chapter 9: Paid-Up Capital, Stock Dividends, Deemed Dividends and Surplus Stripping Chapter 10: Shareholder Benefits, Loans and Debt Chapter 11: Indirect Benefits, Income Attribution and Split Income Chapter 12: Transfer of Property to a Corporation Chapter 13: Tax Deferred Exchanges and Conversions Chapter 14: Amalgamations and Wind-Ups Chapter 15: Capital Gains Stripping, Related-Party Transactions and Divisive Reorganizations