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Federal Taxation of Select Businesses and Entities Research & Guidance

Access Bloomberg BNA Tax & Accounting's expert-written analysis and news on federal taxation of select businesses. Find practical research on federal taxation of select businesses topics, such as government entities and instrumentalities, Revenue Act of 1950 and 1969, private foundations and public charities, religious, educational, and charitable organizations, and more. Access Bloomberg BNA Tax & Accounting's detailed analysis, practice tools, working papers, client letters, source documents, and working papers to help you with any transaction.

C Corporations| Limited Liability Companies| Other Pass-Through Entities| Partnerships| S Corporations| Small Businesses|
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This Portfolio provides a conceptual overview of the federal income tax treatment of partnerships under Subchapter K ...
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This Portfolio provides an analysis of the income tax consequences of contributions of property or services to partne ...
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This Portfolio provides a detailed discussion of the tax consequences of dispositions of partnerships.
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S Corporations: Formation and Termination reviews the rules regarding the formation and termination of S corporations. ...
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Choice of Entity discusses federal income tax and other considerations pertinent in choosing the most advantageous le ...
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Corporate Overview is designed to provide a general overview of the taxation of Subchapter C corporations.
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Disregarded Entities discusses entities that are recognized as having a legal status separate from their owners for c ...
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The Attribution Rules examines the rules governing situations in which an individual or entity will be deemed to own ...
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Limited Liability Companies focuses on the federal tax consequences of using a limited liability company (LLC) for co ...
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In-depth guidance for handling virtually every issue and scenario involving federal income taxation. Written by the nati ...
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For more than 50 years, Daily Tax Report® has helped leading practitioners and policymakers keep on the cutting edge ...
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Corporate Liquidations analyzes the tax considerations in connection with the liquidation of a corporation.
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Earnings and Profits discusses the principles and rules associated with earnings and profits (E&P) and analyzes t ...
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This Portfolio analyzes in detail the problems associated with a corporation's failure to distribute its earnings and ...
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Stock Rights and Stock Dividends—Sections 305 and 306 analyzes the tax problems that arise in connection with dividend d ...
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Collapsible Corporations discusses the purpose of the collapsible corporation provisions and analyzes in depth the le ...
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This Portfolio discusses the tax consequences of corporate distributions—either money or other assets (in kind distri ...
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Personal Holding Companies considers all aspects of the personal holding company tax.
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Transfers to Controlled Corporations: In General discusses the tax considerations of transferring property to corporatio ...
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Transfers to Controlled Corporations: Related Problems discusses the relationship between §351 and other provisions of t ...
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Redemptions discusses the tax effects of a stock redemption both to the redeeming corporation and to the redeemed shareh ...
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This Portfolio discusses the tax rules governing the sale of stock of a parent corporation to its subsidiary and of stoc ...
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The BNA Tax and Accounting Center is the only planning resource to offer expert analysis and practice tools from the wor ...
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This Portfolio discusses income and transfer tax considerations and nontax considerations regarding the formation, op ...
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This Portfolio discusses §§851 through 855, 860, and 4982 of the Internal Revenue Code, which govern the taxation of reg ...
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Audit Procedures for Pass-Through Entities analyzes in detail the statutory rules of §§6221–6234 governing the audits ...
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Private Equity Funds addresses the full range of U.S. tax issues that arise in the representation of private equity fund ...
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Hedge Funds addresses the full range of U.S. tax issues that typically arise in the representation of hedge funds.
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This Portfolio analyzes tax considerations regarding a partner's adjusted basis in the partner’s partnership interest ...
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This Portfolio analyzes the tax consequences of a sale or exchange of a partnership interest where the partnership ow ...
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This Portfolio analyzes the tax considerations relating to the determination of a partnership's taxable income and lo ...
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This Portfolio examines the tax consequences to the partnership, distributee partner, and remaining partners upon a d ...
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S Corporations: Operations reviews the special tax status of S corporations, including S corporation shareholders, who a ...
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Small Business Corporation Stock: Special Tax Incentives describes a number of Code provisions providing special incenti ...