We will be using materials posted below as the text for the course. On average, we will cover about 15 pages per day (that is, 30 pages per week). You must read Code sections referenced in the text as well as applicable regulations promulgated under those Code sections. In addition, please try to answer the questions and work the problems. Note that answers to the questions and problems can be found at the end of each Chapter.

For the first class, please note that the readings include this Wikipedia entry on congressional reconciliation.

Partnership Tax