Corporate & Partnership Tax (Short Course)
Spring 2009

Required Book

The only book you are required to have is Lathrope (ed.), Selected Federal Taxation Statutes and Regulations (West, 2009 ed., published in the summer of 2008). The rest of the required course materials consist of several sets of problems that you will work on out of the Code and regs., and we will work on together in class.  These problems are posted on this website.  There may be an additional case or ruling or two that we'll discuss; these will also be handed out and posted.  No casebook!

You may also use the 2008 edition of the Code, but why not get the most up-to-date version? There should be plenty of used copies of the 2009 edition around, as they were used in big sections of Income Tax I in the fall term just concluded. Those of you who were in those sections, of course, already have the right edition.

Recommended Study Aid

One goal of this course is to get you used to solving tax problems using the Code and regulations first, before consulting secondary sources. As you will learn in practice, on many legal questions there are no secondary sources! However, mindful of the fact that some students feel insecure without some sort of commentary on the statute and administrative rules, I recommend this "Black Letter Outline": Schwarz and Lathrope, Corporate and Partnership Taxation. The most recent edition of this book is the Sixth (2008).

Created by: bojack@lclark.edu
Update:  21 Jan 09
Expires:  31 Aug 09