syll-2008TTAX

syll-2008TTAX - THE FEDERAL INCOME TAXATION OF CORPORATIONS...

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THE FEDERAL INCOME TAXATION OF CORPORATIONS PROFESSOR ZELINSKY SPRING, 2008 1/7/08 Edward A. Zelinsky Room 941 phone: 790-0277 email: Zelinsky@yu.edu or Zelinsky@prodigy.com Required reading: Federal Income Taxation of Corporations and Partnerships by Doernberg and Abrams (3rd ed.) (text) Stark and Klein, Selected Sections, Corporate and Partnership Income Tax Code and Regulations (Code) supplemental material (supplemental) UNIT I: Birth of the entity -- forming the corporation or partnership 1) Code Sections 1001, 118, 1032, 351 text pp. 7-18 2) Code Sections 357, 358 text pp. 18-43 3) Code Sections 362(a), 368(c) text pp. 43-64 including problems on pages 46-47 and 63-64 4) Code Section 1371(a) text pp. 64-85, 600-601 UNIT II: Life of the entity -- operating the corporation 5) Code Sections 11, 61(a)(7), 317(a), 316(a), 301(a)-(c), 1(h) (11) text pp. 3-6, 87-89, 119-123 6) Code Sections 243(a), 243(c), 246(c) and 246A (skim) text pp. 123-135 including problems on page 135 7) Code Sections 311(a), 311(b)(1), 301(b) and 301(d)
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text pp. 136-144 supplemental: General Utilities v. Helvering , 296 US 200
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This note was uploaded on 03/19/2008 for the course LAW 101 taught by Professor Stone during the Spring '06 term at Yeshiva.

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syll-2008TTAX - THE FEDERAL INCOME TAXATION OF CORPORATIONS...

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