VALPARAISO UNIVERSITY SCHOOL OF LAW
JOHN POTTS, PROFESSOR OF LAW
C o r p o r a t e R e o r g a n i z a t i o n T a x a t i o n
L a w _5 2 5
Spring 2008 Syllabus
page one
Copyright ©
2008 by John J. Potts
_____________________________
¥ assignment last
changed, April 20, 2008 ¥
¥ syllabus
adjusted from time to time for course progress ¥
¥ printing not
recommended ¥
Welcome!
____This is page one of the
syllabus. Important additional information is located: on page two, which contains, among other things,
the book list; and on page three, which contains the Attendance
Policy.
Reading
assignments
Week
1
Monday, January 7
¥ Introduction
¥ Begin reading:
¥ Part
Five, Corporate Dispositions and Acquisitions, page 451
¥ Chapter 11, Taxable Transfers, pp. 453-463
Wednesday, January 9
¥ Further discussion of material assigned last time.
Week
2
Monday, January 14
¥ Chapter 11, Taxable Transfers, pp. 458-463
Wednesday,
January 16
¥ Chapter 11, Taxable Transfers, pp. 463-470
Week 3
Monday,
January 21
¥ Classes cancelled. MLK Commemoration.
Wednesday, January 23
¥ Chapter 11, Taxable Transfers, pp. 470-479
Week
4
Monday,
January 28
¥ Chapter 11, Taxable Transfers, pp. 479-490
Wednesday, January 30
¥ Chapter 11, Taxable Transfers, pp. 479-485
Week
5
Monday,
February 4
¥ Chapter 11, Taxable Transfers, pp. 485-490
Wednesday, February 6
¥ Finish up Chapter 11, Taxable Transfers, pp. 485-490
¥ Chapter 12, Nontaxable Transfers, pp. 491-499
Week 6
Monday,
February 11
¥ Chapter 12, Nontaxable Transfers, pp. 499-504
Wednesday, February 13
¥ Chapter 12, Nontaxable Transfers, pp. 504-519
Week 7
Monday, February 18
¥ Chapter 12, Nontaxable Transfers, pp. 519-527
¥ Chapter 12, Nontaxable Transfers, pp. 527-531
Wednesday, February 20
¥ Chapter 12, Nontaxable Transfers, pp. 531-544
¥ Chapter 12, Nontaxable Transfers, pp. 544-552
Week
8
Monday,
February 25
¥ Chapter 12, Nontaxable Transfers, pp. 552-569
Wednesday, February 27
¥ Chapter 12, Nontaxable
Transfers, pp. 570-593
Weeks
9 &10
Spring Break - Sunday, March 2, through
Sunday, March 16
Week
11 (class week 9)
Monday,
March 17
¥ Chapter 12, Nontaxable
Transfers, pp. 593-613
Wednesday,
March 19
¥ Chapter 12, Nontaxable
Transfers, pp. 612-613
¥ Also read edited version of
Rev. Rul. 85-22, 1985 Cum. Bul. 550, supplied to you via email on March 18,
2008.
¥ Chapter 12, Nontaxable
Transfers, pp. 613-622
Week
12 (class week 10)
Monday,
March 24
Four Bear Stearns related items:
1. Morgan
in talks to quintuple Bear Stearns offer
By
MarketWatch
Last update: 12:51 a.m. EDT March 24, 2008
2.
Fed's
rescue halted a derivatives Chernobyl
Last Updated: 11:33pm GMT 23/03/2008
Telegraph.co.uk, by Ambrose Evans-Pritchard
3. Semiannual OTC derivatives
statistics at end-June 2007
Bank for International Settlements
4.
JPMorgan
Raises Bid for Bear Stearns to $10 a Share
March
24, 2008
By Andrew Ross Sorkin
Wednesday, March 26
¥ Chapter 13, Carryovers and Carrybacks, pp. 623-633
Week
13 (class week 11)
Monday,
March 31
¥ Further developments regarding Bear
Stearns takeover
Wednesday, April 2
¥ Chapter 13, Carryovers and Carrybacks, pp. 633-636
¥ Chapter 13, Carryovers and Carrybacks, pp. 636-651
Week
14 (class week 12)
Monday,
April 7
¥ Discussion of course themes
Wednesday, April 9
¥ Chapter 14, Transfers Involving S Corporations, pp.
653-657
¥ Part Six, Corporate Divisions and Rearrangements, page
659
¥ Chapter 15, Corporate Divisions, pp. 661-675
Week
15 (class week 13)
Monday,
April 14
¥ Chapter 15, Corporate Divisions, pp. 661-675
Four classes left
Wednesday, April 16
¥ Chapter 15, Corporate Divisions, pp. 675-693
Three classes left
Week
16 (class week 14)
Monday,
April 21
¥ Chapter 15, Corporate Divisions, pp. 693-721, previously
read
¥ Chapter 16, Corporate Rearrangements, pp. 723-732, previously
read
Two classes left
Wednesday, April 23
¥ Chapter 16, Corporate Rearrangements, pp. 732-782
One class left
Week
17 (class week 15/exam week 1)
Monday,
April 28
¥ Last day of this class - Review
¥ FYI, Practice Exam
Tuesday, April 29
¥ Last day of classes - Friday class schedule. We do not
meet.
Wednesday, April 30
¥ Reading Day
Thursday, May 1
¥ Final Exams begin
Week
18 (exam week 2)
Monday, May 5
¥ Corporate Reorganization Taxation Final Exam - 8:30
A.M.-11:00 A.M.
¥ Stride Courtroom - 2 1/2 hours
This information is provided here for your convenience. There is no intention to override the
official exam schedule. In the
event of conflict, the official exam schedule, from the Registrar, governs.
Friday,
May 9
¥ Final Exams end
Week
19
Wednesday,
May 14
¥ Grade
deadline for May graduates - 12:00 P.M.
Saturday,
May 17
¥ Commencement, 10:00 A.M.
¥ Chapel of the Resurrection
Monday,
June 9
Spring grades deadline - 12:00 P.M.