Taxation of Business Entities (LAW-639A-001)
Gilbert Rothenberg
Meets: 06:00 PM - 07:20 PM (TuTh) - Yuma - Room Y250
Enrolled: 13 / Limit: 22
Notices
There are no notices at this time.
Description
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
The textbook information on this page was provided by the instructor. Students should use this information when considering purchases from the AU Campus Store or other vendors. Students may check to determine if books are currently available for purchase online.
Required texts:
Abrams & Leatherman, Federal Income Taxation of Corporations and Partnerships (6th ed. - Aspen – 2019)
and
Stark/Bank, Selected Sections: Corporate and Partnership Income Tax Code and Regulations (Foundation Press - 2021-2022) (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 may be permitted through WCL library)
First Class Readings
Page 1-41 (refer to casebook)
Syllabus
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Microsoft Word 2007 (DOCX)