Introduction. The tools needed ; Glossary of terms used ; Tax policy and tax doctrines -- Taxation of C corporations. Overview of subchapter C ; Formation of corporations ; Capital structure -- Corporate distributions. Corporate dividends ; Redemption distributions -- Corporate fissions, fusions, and liquidations. Corporate fissions : section 355 ; Corporate reorganizations ; Corporate liquidations ; Section 338 ; Carryover of tax attributes -- Controlled corporations, affiliated corporations, and consolidated returns. Controlled corporations and affiliated corporations ; Consolidated returns.