Taxation of Business Entities (LAW-639A-001)
**Pending faculty approval** Pre-requisite: Federal Personal Income Tax (LAW-647)
An examination of cases and materials pertaining to the Internal Revenue Code as applied to business entities, focusing on corporations and passthroughs (e.g., partnerships). Topics include, but are not limited to, the tax consequences related to formation, operation, and liquidation of entities and distributions by entities. Does not fulfill the upper-level writing requirement.
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.
Robert J. Peroni and Steven A. Bank, Taxation of Business Enterprises: Cases and Materials (West, 4th Ed., 2012). [If there is a new edition released before the semester begins, we will use it.]
Steven A. Bank and Kirk J. Stark, Selected Sections: Corporate and Partnership: Income Tax Code and Regulations (Foundation Press, 2016-2017 Edition)
First Class Readings
Taxation of Business Entities: pp. 1-10, 15-25, 671-675, 780-782
*** PLEASE NOTE: The attached syllabus is a draft subject to change ***
Use your MyAU username and password to access the syllabus in the following format(s):