2L-3L Upper Level Lesson Topics

This lesson is best used after studying Corporate Taxation: Reorganizations in class. The lesson provides problem sets to work through to allow you to refine your ability to apply the Code and Regs. to a variety of situations involving the tax consequences of B reorganizations. Specifically, the lesson includes application of IRS Code sections 354 and 358 to problems.

This lesson is best used after studying Corporate Taxation: Reorganizations in class. The lesson provides problem sets to work through to allow you to refine your ability to apply the Code and Regs. to a variety of situations involving the definition of E reorganizations under IRS Code section 368.

This lesson is best used after studying Corporate Taxation: Reorganizations in class. The lesson provides problem sets to work through to allow you to refine your ability to apply the Code and Regs. to a variety of situations involving the definition of B reorganizations under IRS Code section 368(a)(1).

This lesson is best used after studying Corporate Taxation: Reorganizations in class. The lesson provides problem sets to work through to allow you to refine your ability to apply the Code and Regs. to a variety of situations involving the tax consequences of divisive D reorganizations. The lesson's analysis centers on IRS code sections 356 and 358.

This lesson is best used after studying Corporate Taxation: Reorganizations in class. The lesson provides problem sets to work through to allow you to refine your ability to apply IRS Code sections 354, 356, 358, and 361 and the related Regs. to a variety of situations involving tax consequences of A reorganizations.

This lesson is best used after studying Corporate Taxation: Reorganizations in class. The lesson provides problem sets to work through to allow you to refine your ability to apply the Code and Regs. to a variety of situations involving the tax consequences of acquisitive D reorganizations. IRS Code sections 354, 356, 358 and 361 are examined.

This lesson is best used after studying Corporate Taxation: Reorganizations in class. The lesson provides problem sets to work through to allow you to refine your ability to apply the IRS Code section 368 and Regs. to a variety of situations involving the definition of a reorganization.

This lesson is best used after studying Corporate Taxation: Liquidations in class. The lesson provides problem sets to work through to allow you to refine your ability to apply the IRS Code section 332 and Regs. to a variety of situations involving subsidiary liquidations.

This lesson is best used after studying Corporate Taxation: Liquidations in class. The lesson provides problem sets to work through to allow you to refine your ability to apply the IRS Code section 336 and Regs. to distributions of property in complete liquidations.

This lesson is best used after studying Corporate Taxation in class. The lesson includes problem sets to work through, allowing you to apply the Code and Regs. to a variety of situations involving corporate liquidations.

This lesson is best used after studying Corporate Taxation in class. The lesson includes problem sets to work through, allowing you to apply section 302(B(3) of the Code and Regs. to a variety of situations involving general applicability of deduction limitations.

This lesson is best used after studying Corporate Taxation in class. The lesson includes problem sets to work through, allowing you to apply the Code and Regs. to a variety of situations involving constructive ownership of stock under IRS Code section 318.

This lesson is best used after studying Corporate Taxation in class. The lesson includes problem sets to work through, allowing you to apply the Code and Regs. to a variety of situations involving substantially disproportionate redemptions under section 302(b)(2).

This lesson is best used after studying Corporate Taxation in class. The lesson includes problem sets to work through concerning redemption through the use of related corporations under section 304, allowing you to apply the Code and Regs.

This lesson is best used after studying Corporate Taxation in class. The lesson includes problem sets to work through, concerning redemptions that are not equivalent to dividends under section 301(b)(1) and allowing you to apply the Code and Regs. to a variety of situations involving redemptions that are not equivalent to dividends.

This lesson is best used after studying Corporate Taxation in class. The lesson includes problem sets to work through, allowing you to apply the IRS Code section 302(B)(4) and Regs. to a variety of situations involving redemptions in partial liquidation.

This lesson is best used after studying Corporate Taxation in class. The lesson includes problem sets to work through, allowing you to apply the Code and Regs. to a variety of situations involving consequences of redemptions under Section 302.

This lesson is best used after studying Corporate Taxation in class. The lesson includes problem sets to work through, allowing you to apply the IRS Code section 312 and Regs. to a variety of situations involving the calculation of C corporation earnings and profits.

This lesson is best used after studying Corporate Taxation: Consequences on the Disposition of Section 306 Stock, in class. The lesson includes problem sets to work through, allowing you to apply the Code and Regs. to a variety of situations involving section 306 stock distributions.

This lesson is best used after studying Corporate Taxation: Distributions of interests by C corporations, in class. The lesson includes problem sets to work through, allowing you to apply IRS Code section 305 and Regs. to a variety of situations involving general applicability of these distributions.

This lesson is best used after studying Corporate Taxation: Section 306 exceptions, in class. The lesson includes problem sets to work through, allowing you to apply the Code and Regs. to a variety of situations involving general applicability of these exceptions.

This lesson is best used after studying Corporate Taxation: distributions of property by C corporations, in class. The lesson includes problem sets to work through, allowing you to apply section 301 of the Code and Regs. to a variety of situations involving property distributions by C corporations.

This lesson is best used after studying Corporate Taxation: Defining Section 306 stock, in class. The lesson includes problem sets to work through, allowing you to apply the Code and Regs. to a variety of situations involving defining section 306 stock.

This lesson is best used after studying Corporate Taxation: distributions of cash by C corporations, in class. The lesson includes problem sets to work through, allowing you to apply the section 316 of the Code and Regs. to a variety of situations involving C corporations' distributions of cash.