Taxation of Business Entities
Fundamentals of Business Enterprise Taxation (Case and Materials) text
Abridged version of the IRS Code and Treasury Regulations
The first assignment will be to complete Handout 1 and to review Chapter 1 of the text as well as the following Internal Revenue Code Sections (and related Treasury Regulations): Gain Realization (I.R.C Section 1001); Basis Determination (I.R.C. Sections 1012; 1014 and 1015).