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 2009 Syllabus

page two

Copyright © 2009 by John J. Potts

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Schedule

There are 14 class weeks over a period of 16 weeks or so.

General

Students are called on randomly.

If you would like to talk to me, feel free to stop by my office. There are times when I work in the library or at home. _If you have trouble finding me, send an email suggesting a time to meet that is convenient for you. My email address is:

john.potts@valpo.edu

____Email will be sent to your official valpo.edu address. If you prefer another email address, the law school will arrange for your law school email to be forwarded. See John Obermann if this is the case.

Required Reading

____1. Kwall, The Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies, and Their Owners.

____2. Lathrope, Ed., Selected Federal Income Taxation, Statutes and Regulations (2008 Edition)

____All chapter references below are to the Kwall casebook.

____The syllabus will be adjusted from time to time, often to reflect our progress.

Class attendance

____Please read the Attendance Policy.

Final Exam

____There will be a 2 1/2 hour examination at the end of the semester._ It will be multiple-choice and short answer.

____You may have with you and use any printed or written material you wish. You may not have with you a computer or any other computational device (e.g., a calculator).