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RESEARCH SIMs, IRC - Coggle Diagram
RESEARCH SIMs
IRC
Subtitle B - Estate and Gift Taxes (2201 - 2801)
Chapter 12 - Gift tax
Subchapter C - Deductions (2521 - 2524)
Sec 2523 (Gift to spouse)
Sec 2523 (i) Disallowance of marital deduction where spouse not citizen
Subtitle A - Income Taxes
Chapter 1 Normal taxes and Surtaxes
Subchapter B Part VIII
IRC Sec248 - Organization expense of Corporation
Subchapter K Part I
IRC Sec 709 - Organization expense of Partnership
Subchapter B Part VI
IRC Sec 195(b) - Start-up Expenditure (Election to deduct)
IRC Sec 162 - Trade and business expense
162 (l) - Health insurance for S Corp
IRC Sec 170 - Charitable contributions and gifts
Subchapter S Par II
IRC Sec 1366 - Pass thru of items to Shareholders
IRC Sec 1367 - Adjustments to Basis of stock to shareholders
IRC Sec 1362 - Election to S Corp
Subchapter E Part II
IRC Sec 469 - Passive activity losses and credits limited
Subchapter F Part VIII
IRC 529 - Qualified tuition program
IRC Sec 501 - Tax exempt organisation
Subchapter Q Part
IRC Sec 1301 - Averaging of FARM Income
Subchapter K Part II
IRC Sec 734 (d) - Substantial FMV reduction (>250,000)
IRC Sec 732 - Basis of non liquidating distribution of property
IRC Sec446 (d) - Different method of accounting for each business
Subchapter B Part IX
IRC Sec274(n)- Disallowance of business meals
IRC Sec 302 (b) - Distribution in Redemption of stock
Subchapter B Part III
IRC Sec 102(a) - Gifts and Inheritances
IRC Sec312 (k) - Depreciation effect on AEP
Subchapter P Part II
IRC Sec1212 (b) - Carryforward Capital loss
Subchapter C Part III
Sec 362 - Basis of property transferred to corporation
IRC Sec 6695 - Penalty for negotiating client check
IRC Sec 6663 - Penalty on fraud