Winter Intersession or Spring 2012 Initial Class Assignment for:

U.S. Taxation of International Transactions

Instructor: Bruce McGovern

First class date: January 10, 2012

Posting date: Dec 20, 2011 @ 19:21:47

Instructions:

The required and recommended texts for U.S. Taxation of 
International Transactions are listed in the "News" area of the 
course web site on STANLEY.

For the first class on Tuesday, January 10:
1. Read pages 1-36 of the casebook. Most of this is background 
reading.
2. Be prepared to discuss the questions on pages 11-12. In thinking 
about these questions, focus on the material on pages 9-16.
 
For the second class session on Thursday, January 12:
1. Read casebook pages 36-47.
2. Be prepared to discuss Problems 2, 4 and 5 on pages 47-48.
3. In connection with these problems:
·  Read Code sections 7701(b)(1), (3)-(4), (5)(A), (6)-(8).
·  Read Regulations sections 301.7701(b)-2(c)-(d); 301.7701(b)-8(a) 
(this latter regulation is available on the internet).