Required Texts:

Title: Fundamentals of Business Enterprise Taxation, 5th ed.

Author: Stephen Schwarz and Daniel Lathrope

ISBN13: 978-1609300654

Edition/Copyright: 5TH 2013

Publisher: Foundation Press

Published: 2013

Required or Optional: Required

Summer 2015 update to the above text to be provided by professor.

 

Title: Selected Federal Taxation Statutes & Regulations

Author: Daniel Lathrope, editor

Edition: 2016

Publisher: West

ISBN: 978-1-62810-084-6

Required or Optional/Recommended: Required

Optional suggested aids:

Title: Corporate Taxation Examples & Explanations

Author: Block, Cheryl

Edition: 4th

Publisher: Aspen Publishers

ISBN: 978-0-7355-8872-1

Required or Optional/Recommended: Optional

 

Title: Partnership Income Taxation

Author: Alan Gunn and James R. Repetti

Edition: 5th

Publisher: Foundation Press

ISBN: 978-1599413822

Required or Optional/Recommended: Optional

 

Title: The Logic of Subchapter K

Authors: Laura Cunningham and Noel Cunningham

ISBN-13: 978-0314199850

Copyright: 2013

West Publishing

Required or Optional: Optional

FIRST ASSIGNMENT:

Read Chapter 1 in Schwartz and Lathrope, Fundamentals of Business Enterprise Taxation.

This is background and introductory reading for concepts rather than detail.

Prepare yourself to discuss the problems on page 33 in class.

In the Internal Revenue Code, skim the following sections

§1; §11; §1001; §1011; §1012 and

§7701(a) (1 through 11, 13, 14, 16, 17, 23 through 30, and 42 through 45)

 

Find Subchapter K in the Internal Revenue Code (the "Code"). Where does it start? Where does it end? How is it organized?

Find Subchapter C in the Code.

Find Subchapter S in the Code.

 

Internal Revenue Regulations

§301.7701-1(a) and (b); 301.7701-2(a), (b)(1 to 3), and (c); 301.7701-3(a), (b) and (f)(2) – the examples in (f) are optional.