First Readings for Spring 2025

This may not be an exclusive listing of all faculty members’ first assignment and class meeting notices. If you do not see a class that you are in listed below, it may be necessary to check with the faculty member.

Dates for Spring 2025

•  The form for submitting assignments will be activated on Monday, December 9, 2024.
  • Assignments will begin to be posted Monday, December 9, 2024.
• The form for submitting assignments will be deactivated on Monday, February 3, 2025.
  • Assignments will be removed on Monday, February 3, 2025.

Partnership Tax (LAWS 637 §001)

Instructor Name(s)

Davis

Textbook Information

Stephen Schwarz & Daniel J. Lathrope, Fundamentals of Business Enterprise Taxation 7th Ed (Foundation Press)

General Assignment Information

First Day Assignment: Welcome to Partnership!  For our first class, please review §§701, 702, and 721, as well as §§11, 301, and 351(a).  Notice that subchapter K governs partnerships and subchapter C governs corporations.  As you read these provisions, think about how the two approaches to taxing business entities differ.  Focus on the nature of the relationship between the owners and the entity.  What tax questions come to mind?  Can you connect them to concepts with which you’re already familiar? We’re looking at just a snapshot of each regime so think big picture for now.

On Wednesday, we’ll move on to Unit 1A–Text pages 3-26