Given the extraordinary complexity of corporate tax law, students of the subject often need to apply the law to new and varied fact scenarios in order to achieve true mastery. This book employs a multiple choice format not only to present students with specific application exercises but also to give them an opportunity to harness the critically-important skill of choosing carefully when presented with several carefully-worded answer options. Students preparing for the multiple choice question component of a final examination in the Corporate Taxation course will find this resource particularly useful. Addressing an extraordinarily broad range of rules and concepts generally taught at the J.D. level, the book’s primary goal is to help the student achieve mastery of highly relevant but select core rules and concepts from the larger body of law. Bearing in mind that professors often employ individual questions to test knowledge of more than one area of law, the author has designed specific exercises in the book to reflect that approach as well, giving students meaningful exposure to exam-caliber material. The questions presented in this book include, among others, those addressing the following subjects: Corporate Organization, Distributions, Stock Attribution, Redemptions, Liquidations, Reorganizations, Corporate Divisions, N.O.L. Carryovers, and Check the Box Rules. For more granular coverage detail, please consult the book’s preface. All sales are final.
