Corporate Tax
Spring 2017

Casebook Coverage

As of April 19, 2017 (final version)

As mentioned at the start of the course, we have covered almost all of Chapters 1 through 8, and Chapter 15, of the casebook in detail. We followed the book’s order of presentation.

As for Chapters 9 through 14, we were extremely “selective”; we skipped Chapter 13 entirely, and read (or skimmed) just small parts of Chapters 9 through 12 and Chapter 14. The reading on those last-mentioned chapters is here.

We also skipped some of the material in Chapters 1 through 8; these omissions were announced in class. Here is what has fallen into that category:

- In Chapter 1, you can get by with skimming pages 43 (bottom) through 52 (policy discussion at end of chapter).

- In Chapter 4, we skipped pages 184 (middle) through 197 (on “bootstrap” sales). Additionally, you needn’t master all the details of the statutory provisions discussed on pages 177 (middle) through 184 (middle); being able to spot the relevant issues (on dividends paid by one corporation to another) is enough for exam purposes.

- In Chapter 5, we skipped pages 256 through 279 (on buy-sell agreements and charitable contribution-and-redemption transactions).

- In Chapter 8, we skipped pages 386 (third line) through 392 (policy discussion at end of chapter).

Please let me know if you have any questions about course coverage.

Created by: bojack@lclark.edu
Update: 19 Apr 17
Expires: 31 Aug 17