Manual
Pearson’s
Federal Taxation 2026
Corporations, Partnerships,
Estates & Trusts
Luke E. Richardson
Mitchell Franklin
ALL CHAPTERS ARE INCLUDED ✅
, TABLE OF CONTENTS
Chapter No. Chapter Title Page No.
Preface iii
C:1 Tax Research C:1-1
C:2 Corporate Formations and Capital Structure C:2-1
C:3 The Corporate Income Tax C:3-1
C:4 Corporate Nonliquidating Distributions C:4-1
C:5 Other Corporate Tax Levies C:5-1
C:6 Corporate Liquidating Distributions C:6-1
C:7 Corporate Acquisitions and Reorganizations C:7-1
C:8 Consolidated Tax Returns C:8-1
C:9 Partnership Formation and Operation C:9-1
C:10 Special Partnership Issues C:10-1
C:11 S Corporations C:11-1
C:12 The Gift Tax C:12-1
C:13 The Estate Tax C:13-1
C:14 Income Taxation of Trusts and Estates C:14-1
C:15 Administrative Procedures C:15-1
Summary of Question and Problem Revisions C:SQR-1
Copyright © 2026
ii
, Summary of Question and Problem Revisions
2025
2025
2026 Edition Edition 2025 Edition
2026 Edition Questions and Edition
New Problems Questions Modification
Problems Deletions
"N" and "M"
"D"
Problems
Chapter C:1
Discussion Questions:
C:1-1 C:1-1
C:1-2 C:1-2
C:1-3 C:1-3
C:1-4 C:1-4
C:1-5 C:1-5
C:1-6 C:1-6
C:1-7 C:1-7
C:1-8 C:1-8
C:1-9 C:1-9
C:1-10 C:1-10
C:1-11 C:1-11
C:1-12 C:1-12
C:1-13 C:1-13
C:1-14 C:1-14
C:1-15 C:1-15
C:1-16 C:1-16
C:1-17 C:1-17
C:1-18 C:1-18
C:1-19 C:1-19
C:1-20 C:1-20
C:1-21 C:1-21
C:1-22 C:1-22
C:1-23 C:1-23
C:1-24 C:1-24
C:1-25 C:1-25
C:1-26 C:1-26
C:1-27 C:1-27
C:1-28 C:1-28
C:1-29 C:1-29
C:1-30 C:1-30
C:1-31 C:1-31
Copyright © 2026
C:SQR-1
, Summary of Question and Problem Revisions
2025
2025
2026 Edition Edition 2025 Edition
2026 Edition Questions and Edition
New Problems Questions Modification
Problems Deletions
"N" and "M"
"D"
Problems
C:1-32 C:1-32
Problems:
C:1-33 C:1-33
C:1-34 C:1-34
C:1-35 C:1-35
C:1-36 C:1-36
C:1-37 C:1-37
C:1-38 C:1-38
C:1-39 C:1-39
C:1-40 C:1-40
C:1-41 C:1-41
C:1-42 C:1-42
C:1-43 C:1-43
C:1-44 C:1-44
C:1-45 C:1-45
C:1-46 C:1-46
C:1-47 C:1-47
C:1-48 C:1-48
C:1-49 C:1-49
C:1-50 C:1-50
C:1-51 C:1-51
C:1-52 C:1-52
C:1-53 C:1-53
C:1-54 C:1-54
C:1-55 C:1-55
C:1-56 C:1-56
C:1-57 C:1-57
C:1-58 C:1-58
C:1-59 C:1-59
Copyright © 2026
C:SQR-2