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Tax & Accounting U.S. Hub | Wolters Kluwer

Tax, accounting, workflow, and firm management solutions to help your firm succeed, with the research tools you need to stay sharp.

Contemporary Tax Practice | C Corporation Taxation - Operations | C Corporations – Gross Income, Exclusions and Capital Gains and

[IRS Materials: Publication 542 and 544] C. Corporate Capital Transactions - Net Capital Gains 1. Net capital gains of a corporation, either short-term or long-term, do not qualify for any special ...