VALPARAISO UNIVERSITY SCHOOL OF LAW
JOHN POTTS, PROFESSOR OF LAW
Corporate & Partnership
Taxation
Fall 2009 Syllabus
page one
Copyright ©
2009 by John J. Potts
_____________________________
¥ syllabus last
changed Friday, November 20, 2009 ¥
¥ attendance policy posted
September 22, 2009
¥
¥ syllabus
adjusted from time to time for course progress ¥
¥ printing not
recommended ¥
Welcome!
B a s i
s C e n t r a l
The following link is not to a reading
assignment. It is to reference
material in case you find it helpful.
http://faculty.valpo.edu/jpotts/basiscentral.html
Reading Assignments
Week 1
Monday, August 24
¥ Introduction and overview
Wednesday,
August 26
¥ Kwall, preface
¥ Kwall, Part One, Introduction, p. 1
¥ Overview
Friday, August 28
¥ Kwall, Chapter 1, Perspective, pp. 3-16
Week
2
Monday, August 31
¥ Tax Research
Wednesday, September 2
¥ Kwall, Part Four,
Contributions, pp. 363-364
¥ Kwall, Chapter 8, C Corporation Contributions, pp. 366-372
Friday,
September 4
¥ Discussion of ¤1012
Week 3
Monday, September 7
¥ Kwall, Chapter 8, pp. 372-384
Wednesday, September 9
¥ Class cancelled due to illness.
Friday, September 11
¥ Kwall, Chapter 8, C Corporation Contributions, pp. 376-389
Week 4
Monday, September 14
¥ Kwall, Chapter 8, C Corporation Contributions, pp. 389-401
Wednesday, September 16
¥ Kwall, Chapter 8, C Corporation Contributions, pp. 401-404
¥ Kwall, Chapter 9, S Corporation Contributions, pp. 405-409
Friday, September 18
¥ Kwall, Chapter 9, S Corporation Contributions, pp. 405-409
¥ Kwall, Chapter 10, Partnership Contributions, pp. 411-417
Week 5
Monday, September 21
¥ Kwall, Chapter 10, Partnership Contributions, pp. 417-428
Wednesday, September 23
¥ Kwall, Chapter 10, Partnership Contributions, pp. 428-449
Friday, September 25
¥ Kwall, Part Two, Operations, p. 17
¥ Kwall, Chapter 2, C Corporation
Operations, pp. 19-21
¥ Kwall, Chapter 2, C Corporation
Operations, pp. 21-29
Week 6
Monday, September 28
¥ Kwall, Chapter 2, C Corporation
Operations, pp. 19-39
Wednesday, September 30
¥ Kwall, Chapter 2, C Corporation
Operations, pp. 22-39
Friday, October 2
¥ Kwall, Chapter 2, C Corporation
Operations, pp. 34-49
Week 7
Monday, October 5
¥ Kwall, Chapter 2, C Corporation
Operations, pp. 46-59
Wednesday, October 7
¥ Kwall, Chapter 2, C Corporation
Operations, pp. 59-65
Friday, October 9
¥ Kwall, Chapter 2, C Corporation
Operations, pp. 65-78
Week 8
Monday, October 12
¥ Kwall, Chapter 2, C Corporation
Operations, pp. 65-78
Wednesday, October 14
¥ Kwall, Chapter 2, C Corporation
Operations, pp. 78-86
Friday, October 16
¥ Kwall, Chapter 2, C Corporation
Operations, pp. 86-94
¥ Kwall, Chapter 2, S Corporation
Operations, pp.95-106
Week 9
Monday, October 19
¥ Kwall, Chapter 2, S Corporation
Operations, pp. 106-118
Wednesday, October 21
¥ Kwall, Chapter 2, S Corporation
Operations, pp. 106-118
Friday, October 23
¥ Kwall, Chapter 2, S Corporation
Operations, pp. 118-125
Week 10
Monday, October 26
¥ Kwall, Chapter 2, S Corporation
Operations, pp. 125-137
Wednesday, October 28
¥ Kwall, Chapter 2, S Corporation
Operations, pp. 137-144
¥ Kwall, Chapter 4, Partnership Operations,
pp. 144-148
Friday, October 30
¥ Kwall, Chapter 4, Partnership Operations,
pp. 148-177
Week 11
Monday, November 2
¥ Kwall, Chapter 4, Partnership Operations,
pp. 177-194
Wednesday, November 4
¥ Kwall, Part Three, Distributions, p. 195
¥ Kwall, Chapter 5, C Corporation
Distributions, pp. 197-198
Friday, November 6
¥ Kwall, Chapter 5, C Corporation
Distributions, pp. 198-199
Week 12
Monday, November 9
¥ Kwall, Chapter 5, C Corporation
Distributions, pp. 199-210
Wednesday, November 11
¥ Kwall, Chapter 5, C Corporation Distributions,
pp. 210-228
Friday, November 13
¥ Kwall, Chapter 5, C Corporation
Distributions, pp. 228-238
Week
13
Monday, November 16
¥ Kwall, Chapter 5, C Corporation
Distributions, pp. 238-261
Wednesday, November 18
¥ Kwall, Chapter 5, C Corporation
Distributions, pp. 261-271
Friday, November 20
¥ Kwall, Chapter 5, C Corporation
Distributions, pp. 271-281
Week 14
Sunday, November 22 –
Sunday, November 29
¥ Thanksgiving Break
Week 15
Monday, November 30
¥ Kwall, Chapter 5, C Corporation
Distributions, pp. 281-291
¥ Kwall, Chapter 6, S Corporation
Distributions, pp. 293-307
¥ Kwall, Chapter 7, Partnership
Distributions, pp. 309-319
_____ _____ _____ _____ _____ _____ _____ _____
Counting Part Four, pp. 363-449, which we
covered early in the semester, we have now completed the preface through page
449.
Part Five, Corporate Dispositions and
Acquisitions, pp. 451-657, and Part Six, pp. 659-782, is covered in the
follow-up course.
_____ _____ _____ _____ _____ _____ _____ _____
Wednesday, December 2
¥ Kwall, Chapter 7, Partnership
Distributions, pp. 319-336
¥ Kwall, Chapter 7, Partnership
Distributions, pp. 336-351
Friday, December 4
¥ Kwall, Chapter 7, Partnership
Distributions, pp. 351-361
¥ Discussion – Career Paths in Tax Law
¥ Review
Week
16
Monday,
December 7
¥ Review
Thursday class schedule. We do not meet.
¥ Last day of classes
Tuesday,
December 8
¥ Reading day