1.Using the APA format, define in your own words the tax features, tax treatment, formation requirements, taxation of capital/equity contributions, distributions, dividends, and other tax consequences/aspects relevant for the following entities: a)      Partnerships b)      Limited Liability corporations c)      S-Corporations d)      C-Corporations 2. Using the APA style briefly define and explain the tax treatment of the following CORPORATE Gain and Losses: a)      Corporate Capital Gain and Losses b)      Corporate Net Operating Losses c)      Dividends Received Deduction