Federal Income Taxation of Corporate Enterprise, 6th

Bernard Wolfman, Harvard University Law School

Diane M. Ring, Boston College Law School

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Teacher's Manual

Changes in the new edition include: a. Examination of the impact of the long lasting reduction in the tax rate for dividends; b. Impact of the new statutory economic substance doctrine under section 7701(o); c. New regulations, including continuity of interest; d. Providing (in the notes) updated resources for additional reading and research opportunities on the major topics throughout the casebook; e. Deletion of rulings that are not sufficiently relevant today; f. Updated revenue procedures; g. Addition of new cases in the notes to identify continued application of various rules, principles and concepts by the courts, including Altria Group Inc. v. U.S. 658 F.3d 276 (2011); Pritired, LLC v. U.S., 816 F.Supp. 2d 693 (2011); TIFDIII-E, Inc. v. U.S., 666 F3rd 836 (2nd Cir. 2012); U.S. v. Ohle, 441 Fed. Appx 798 (2dCir. 2011); Knutsen-Rowell. Inc. v. Comm., T.C. Memo 2011-65.

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