Author Description

The subject of Corporate/Shareholder Taxation is one of the most complex courses offered in the law school curriculum and perhaps one of the most difficult to teach. This casebook introduces students to the basic scheme of Subchapter C early on so that they can get a sense of the "big picture," enabling them to truly comprehend the details of corporate/shareholder taxation rather than learning by rote. In addition, Subchapter C is put into perspective by a few basic comparisons with the systems of trust and partnership taxation in Subchapters J and S of the Code. This book is straightforward without being simplistic. Additional notes permit the professor to enhance the level of instuction depending on the pace of learning of individual classes. Problems are broken down into series of questions, and include specific references to authorities, such as the Code, regulations or cases, which enable students to answer problems on their own.