Corporate Tax
Spring 2016

Casebook Coverage

As of January 10, 2016

We’ll be following the casebook’s order of presentation, but due to time constraints, we won’t be covering everything in the book. There is some material that we will definitely be skipping, and other material that we’ll be forced to skim over lightly.

1. Here’s what we’ll be skipping:

- In Chapter 4, we will skip pages 174 (middle) through 193.

- In Chapter 5, we will skip pages 251 (bottom) through 274 (bottom).

- In Chapter 8, we will skip pages 379 through 391.

- We will skip Chapter 13 entirely.

2. As for the skimming:

You can get by with skimming pages 39 (bottom) through 53 (policy discussion at end of Chapter 1).

We will have to be selective in our coverage of Chapters 9 through 12 and 14. Students will be expected to have at least a passing familiarity with the anti-avoidance rules and penalty taxes (covered in Chapter 14) and with reorganizations (covered in Chapters 9 through 12), but we will not master the many details of these topics, and they will not be tested beyond issue-spotting, for a small amount of credit at most, on the final exam. More details on what to study in these chapters will be announced when we get closer to that point in the course and see how much time we have for them.

Everything in the casebook that is not listed above (including all of Chapter 15, on S corporations) will be covered in class and fair game for detailed testing on the final exam.

I’ll update this page as the semester progresses if actual coverage differs from this plan. Please let me know if you have any questions, at any time, about course coverage.

Created by: bojack@lclark.edu
Update: 10 Jan 16
Expires: 31 Aug 16