Corporate TaxNotes1 General Corporate Tax Topics 2 Division B Income: Income for Tax Purposes 2.1 Business Income Earned by Corporations2.2 Property Income Earned by Corporations2.3 Capital Gains: Corporations 3 Taxable Income for Corporations: Division C Deductions 4 TAX PAYABLE FOR CORPORATIONS: DIVISION E 5 CORPORATE DISTRIBUTIONS - DIVIDENDS 6 CORPORATE REORGANIZATION6.1 Tax Free Rollovers6.2 Other Reorganization Issues