Required Texts:

Taxation of Business Enterprises by Peroni & Bank (4th ed. 2012) ISBN 978-0-314-19487-9

Current classroom access to the Internal Revenue Code and Treasury Regulaionts. In class, I shall be using Selected Federal Taxation--Statutes and Regulations (West 2015 ed.) ISBN 978-1-62810-084-6. Alternatively, if you have computer access in class, you can use your Bloomberg Law Account by clicking on "Practice Centers--Tax" and using the boxes at the right to access the Code and Treasury Regulations.You will not be able to access the internet or your hard drive during the final exam, however, so those of you choosing online access may wish to print out some of the Code sections and Treasury Regulations that you wish to have with you during the final exam.

Optional Texts:

I do not believe that any supplemental texts are necessary, but I know that there are some students who just do not feel comfortable without them. Hence, if you are going to spend money on them, I believe that the ones listed below are the most useful. They are relatively slim paperback “student treatises.” I do not assign material from them, but those students who buy them can read the corresponding pages covering a particular topic as a supplement to the required textbook if it makes them feel better. ; )

Corporate Taxation: Examples & Explanations by Block (4th ed. 2010) ISBN 978-0-7355-8872-1.

Partnership Income Taxation by Lyons & Repetti (5th ed. 2011) ISBN 978-1-59941-382-2.

Taxation of S Corporations by Kahn, Kahn & Perris (2008) ISBN 978-0-314-18492-4.

First Class Assignment:

p. 1-5, 15-25, attachment handouts: Martin A. Sullivan, Time to Take a Fresh Look at Corporate Integration?, 141 Tax Notes 680 (2013), and Martin A. Sullivan, Corporate Tax Reform for Millennials, 149 Tax Notes 1103 (2015).