Taxation of Business Entities - Spialter


Course Title

Taxation of Business Entities



First Assignment

The reading assignments (identified below) may be supplemented and/or amended as the course progresses.  At the beginning of each chapter of the class text is a listing of relevant Code and Treasury Regulation Sections that correspond to the material covered in the chapter.  These Code and Treasury Regulation Sections are also assigned as required reading material for each class.  Handouts and problems will be distributed during class as necessary.   



DATE              TEXT REFERENCE                TOPIC 


  8/28                Chapter 1                                 Overview of Entity Taxation; Gain Realization (I.R.C Section 1001); Basis Determination (I.R.C. Sections 1012; 1014 and 1015 and related Treasury  Regulations)