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 2020 ed.) ISBN 978-1-63460-335-5. For those who prefer online access rather than a hard copy in class, you can 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 e-textbook for the Tax I course.

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. (That’s one advantage of having the hard copy of the Code and Regs.)

Class 1: p. 1-5 and 15-19 (but beware of the pre-TCJA tax rates that are mentioned). I also encourage you to re-read the brief description of § 199A found at the end of Chapter 1, Part B., of my Tax I textbook, which you can download here: https://www.cali.org/books/us-federal-income-taxation-individuals.