Advanced Corporate Tax

Professor Deborah A. Geier Room 204 T & Th 6:00-7:15

Required Texts

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

(2) Access to the Internal Revenue Code & Regulations in class. I shall be using Selected Federal Taxation—Statutes and Regulations (West 2018 ed.) (ISBN ISBN 978-1-68328-807-7). If you purchased a hard copy of the 2017 edition last year for your tax classes, however, you can continue using that version this year. Alternatively, you may avoid this cost by accessing the Code sections and related Treasury Regulations that we shall study online. You can simply type the code section (e.g., IRC 61) or treasury regulation (e.g., TR 1.61-2) into your browser’s search box, and the first item to come up will be the Legal Information Institute’s version of the code section or regulation. The LII is hosted by Cornell law school, and it is the source that I used for the hyperlinks in my Tax I e-textbook.

One word of warning, however. You will not be able to access either the internet or your hard drive during the final exam, 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.

First Class: Taxable Corporate Acquisitions

Review from Tax II §§ 351(a); 331(a); 332(a); 336(a); 337(a); 334(a), (b). Read p. 352-68 of the text and §§ 338(a), (d)(3), (h)(3), and (h)(10).