Announcements

This fall I am teaching "Partnership Taxation" on Mondays and Tuesdays from 10:20 - 11:50 in rooom WCC B010. I also am teaching "Maximizing Joint Gains: How Taxes Affect Business Decisions" on Mondays and Tuesdays from 1:15 - 2:45 in room WCC 3018.

I will hold walk-in office hourse on Mondays and Tuesdays from 3:00 until 4:30. I also am available to meet at other times by appointment.

Classes are cancelled on Monday, September 30, and on Tuesday, October 1. Make-up classes are on the following Fridays: Partnership Tax 10/4/19 (B015 – 3pm-4:30pm) and 10/25/19 (B010 – 3pm-4:30pm); Maximizing Joint Gains: 10/18 (WCC 3018 – 3pm-4:30pm) and 11/1 (WCC 3019 – 3pm-4:30pm).


Your grade on the final exam will determine your grade in the class. Grades will not be adjusted for performance in the classroom. The exam in Partnership Tax will  last 3 hours and will consist of one hour of multiple choice questions and two hours of problems/essay questions. The exam mode will be open (no Internet access). The exam in Maximizing Joint Gains will last 3 hours and will consist exclusively of problems/essay questions. The exam mode will be open (no Internet). For each exam, you are free to bring a calculator (although the exams will be written so that use of a calculator should not be required). For each exam, you may bring the assigned texts, anything I have distributing during the semester, anything you have prepared, and anything any other student has prepared so long as you have your own copy (no materials may be shared by students during the exam). Commercially-prepared materials not required for the course may not be used during the exam.


My office is 316 Hauser Hall. I can be reached at (617) 495-3159. My e-mail address is habrams@law.harvard.edu.