Initial Chapters
Chapter 1...............Introduction
Chapter 2...............The Final Regulations Part 1
Chapter 3...............The Final Regulations Part 2
Operative Provisions
Chapter 4...............Gross Receipts Allocation
Chapter 5...............Costs and Gross Income
Chapter 6...............W-2 Determinations
Organization Structures
Chapter 7...............Expanded Affiliated Groups
Chapter 8...............S Corporations and Trusts
Chapter 9...............Partnerships
Manufacturing Activities
Chapter 10..............Manufacturing
Chapter 11.............."Item" determination
Chapter 12..............Embedded services
Construction Activities
Chapter 13..............Introductory construction activities
Chapter 14..............Intermediate construction activities
Chapter 15..............Advanced construction activities
Specialized Industries
Chapter 16..............Agribusiness
Chapter 17..............Timber, Oil & Gas
Chapter 18..............Software first considerations
Chapter 19..............Software second considerations
Chapter 20..............Film and TV
Chapter 21..............Utilities
Disallowance and Tax Malpractice
Chapter 22..............Audits, disallowance, and tax malpractice