Reading Assignment, Fall 1999 (subject to change)

Overview

P. McDaniel, M. McMahon, & D. Simmons, Federal Income Taxation of Business Organizations -- Third Edition (Foundation Press 1999). The assignments of code and regulation sections are made by the main text.

Part V, Corporate Acquisition Techniques, Chapter 20 - 22

Part VI, Nonacquisitive Reorganizations, Chapters 23 - 24

Part VII, Corporate Attributes in Reorganizations and Other Transactions, Ch. 25

Part VIII, Special Rules to Prevent Avoidance of Shareholder Level Tax. Ch. 26

Selected Federal Taxation -- Statutes and Regulations, most recent edition (West Group, M. Rose, Ed.). The assignments of code and regulation are made by the main text.

 

Detailed Syllabus

Grade Distribution Fall 1999