Taxation of Business Entities (LAW-639A-001)
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This course examines the tax treatment of business entities under the Internal Revenue Code, administrative authority and case law, focusing on corporations and partnerships. Topics include considerations and consequences related to the formation and liquidation of corporations and partnerships, and various transactions between these entities and their owners. Students will become practiced in applying the relevant rules and will develop their general ability to analyze tax questions.
Textbooks and Other Materials
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Required texts: Abrams & Leatherman, Federal Income Taxation of Corporations and Partnerships (6th ed. - Aspen - 2019); but prior edition (5th ed. 2014) can be used with caution
Stark/Bank, Selected Sections: Corporate and Partnership Income Tax Code and Regulations (Foundation Press - 2020-2021) (but earlier edition is fine, or access online)
Recommended text: Block, Corporate Taxation, Examples & Explanations (4th ed. - Aspen - 2009) (cannot be “bundled” together with Abrams casebook, but digital access is permitted through WCL library)
First Class Readings
PAGES 1-41 (casebook)
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