First Assignment Spring 2021 | CSU College of Law Skip to main content
Extended block content
 

Student Resources

Records, Forms, and Academic Information.
Extended block content
 

CSU|LAW Faculty Blog

Stay up to date on the work and achievements of our faculty.
Extended block content
 

CSU|LAW Hall of Fame

Extended block content
 
Building Access and Research Services

 
Law Library Blog
Extended block content
 
Dean's Living Justice Living Leadership Podcast

 
Monday Morning Message
Extended block content
 
Support CSU|LAW

 
CSU|LAW Hall of Fame
Extended block content
 

Request Information

Get in touch about in-person and virtual events, sharing updates and announcements.
Extended block content
Extended block content
 

Join Us!

We are a community of leaders for justice.
Extended block content
 

Request Information

Get in touch about in-person and virtual events, sharing updates and announcements.
Extended block content
 

Academic Calendar

Extended block content
 

For Employers


 

Career Connect

First Assignment Spring 2021

Taxation II: Taxation of Business Enterprises

LAW 697 Section 1

Deborah A. Geier


Assignment details

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 2021 ed.) (ISBN 9781647081904). 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 during the final exam, however, so those of you choosing online access may wish to print out (or save to your hard drive) 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.)

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. Those students who buy them can read the corresponding pages covering a particular topic as a supplement to the required textbook if it makes you feel better. ; )

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

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

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

First Class

Class 1: p. 1-5 and 15-19 (but beware of the pre-TCJA tax rates that are mentioned).