top of page
 
Corporate Tax Fall 2019
Course Materials

Administrative

Syllabus

Class Expert List

1.  Introduction to Corporate Tax

Bank,

From Sword to Shield

2.  Choice of Entity

Selected

IRC Provisions

Fleming, et al.

The Games They Will Play

Fleischer

Taxing Blackstone

3.  Substance Over Form

Wells, Economic

Substance Doctrine

Reportable Transactions

Regs

Circular 230

Helvering v. Gregory

UPS v. Commissioner

Coltec Indus. v. U.S.

4.  Section 351 Transfers

Problem Set

#2

#2

Answers

Problem Set

#3

#3

Answers

Rev. Proc. 77-37

Estate of Kamborian

James v. Comm'r

Rev. Rul.

59-259

Rev. Rul.

68-55

5.  Section 351  (Assumption of Debt)

Problem Set #4

#4 Answers

351 Capstone

Capstone Answers

6.  Ordinary Distributions

Problem Set #5

#5 Answers

Problem Set #6

#6 Answers

7.  Redemptions

Rev. Rul.

81-41

Problem Set #7

#7 Answers

Rev. Rul.

77-293

Rev. Rul.

76-385

Problem Set #8

Rev. Rul.

81-289

Rev. Rul. 60-322

318 Problems

#8 Answers

318 Answers

8.  Stock Dividends

Problem Set #9

#9 Answers

9.  Taxable Liquidations and Acquisitions

Liquidation Problems

Liquidation Answers

10.  Tax-Free Reorganizations

Kass v. Comm'r

Seagram Corp. v. Comm'r

Keurig Dr. Pepper

Tax Opinion

Chapman v. Comm'r

Reorg Slides

Reorg Problems

Review Session

MC Practice Questions

bottom of page