Federal Taxation of Partnerships, Corporations, S Corporations, Estates, & Trusts focuses on the income tax consequences on the formation, operation, and liquidation of C-corporations, S-corporations, partnerships, estates and trusts including the treatment of distributions by these entities and tax planning considerations. Also included are the taxable effects of property transfers by gift or death, technical tax research, and tax memo documentation.

We provide comprehensive Federal Taxation of Partnerships, Corporations, S Corporations, Estates, & Trusts tutoring for students including the following topics:

• Accumulated E & P
• Calculation of Earnings and Profits
• Capital Gains and Losses
• Charitable Contributions
• Compensation Deduction Limitation
• Computation of Regular Tax
• Computation of Taxable Income
• Consolidated Returns
• Constructive Dividends
• Corporate Alternative Minimum Tax
• Corporate Reorganizations
• Current E & P
• Distribution and Liquidation
• Distributions of In-Kind Property
• Dividend Deductions
• Entity Accounting Income
• Federal Estate Tax
• Federal Gift Tax
• Foreign Currency Transactions
• Income Taxation of Trusts & Estates
• Liquidation of S-Corporation
• Multi State Corporate Taxation
• Net Operating Losses
• Nonmonetary Distributions
• Parent Subsidiary Liquidation
• Partner Guarantee Payments
• Partnership Allocations
• Partnership Distributions
• Partnership Taxation
• Passive Investment Income
• Passive Losses
• Penalty Taxes
• Property Dividends
• Schedule M-3 Reconciliation
• Stock Dividends and Rights
• Stock Redemptions
• Taxation of International Transactions
• Tax for Controlled Groups
• Tax Planning
• Tax Treaties
• Terminal Year Losses
• Transfer Taxes
• Treatment of Losses
• Trust & Estate Gross income/Deductions/Credits