Concise Summaries

Each Concise Summary explains an important regulation, case, ruling, or concept.  Check back frequently for new Concise Summaries.

Tax Library

Section 336(e) – Qualified Disposition

Section 338 – Qualified Stock Acquisition

Section 368 – Corporate Reorganizations

  • B Reorganizations

  • C Reorganizations

  • D Reorganizations

  • F Reorganizations

  • International

Section 701 to 776 – Partnerships

Section 861 – Source of Income

Section 901 to 904 – Foreign Tax Credit

Section 951 to 954 – Subpart F Income

Section 1503(d) – Dual Consolidated Loss

Section 7701 – Entity Classification

Other

Business Library

Acquisitions