IRC Code Sections
flashcards
Decks in class (30)
# Cards
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Subchapter C 301-39135
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Subchapter K 701-77131
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Subchapter B 61-29129
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Subtitle B 2001-280150
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Subchapter E 441-48340
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Subchapter C Part I - Distributions by Corporations19
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Subchapter C Part II - Corporate Liquidations10
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Subchapter C Part III - Corporate Organizations and Reorganizations14
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Subchapter C Part V - Carryovers & Part VI5
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Subchapter K Part I - Determination of Tax Liability10
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Subchapter K Part II & III- Contributions, Distributions, and Transfers25
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Subchapter C Mergers and Acquisitions9
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Chapter 11; Subchapter A; Part III - Gross Estate25
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Chapter 11; Subchapter A; Part IV - Taxable Estate8
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Chapter 12 - Gift Tax27
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Gift Tax Planing Considerations8
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Transfer Tax Valuation Principles12
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Transfers with Retained Beneficial Enjoyment22
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Chapter 14 - Special Valuation Rules4
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Transfers with Retained Powers Over Beneficial Enjoyment27
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Transfers with Retained Reversionary Interests6
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Adequate and Full Consideration Exception2
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Subchapter C Corporate Divisions0
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Powers of Appointment13
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Annuities and Survivor Benefits13
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Subchapter O - Part III Common Nontaxable Exchanges14
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Subchapter K; Part II; Subpart A - Contributions to Partnership6
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Subchapter K; Part II; Subpart B - Distributions by a Partnership9
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Subchapter K; Part II; Subpart C - Transfers of Interest in a Partnership5
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Subchapter K; Part II; Subpart D - Provisions Common to Other Subparts7
