Supplementary material will be made available as deemed necessary. As general reference books, you may want to refer to Federal Income Taxation of Corporations and Shareholders published by Warren Gorham Lamont.
Attendance is required.
Absence from more than five and one-half hours of class will be deemed to be excessive. Class participation will count to increase your grade by as many as five points. If they are deemed necessary, makeup classes may be scheduled. The final examination will be the primary basis for your course grade, and that examination will be a take-home examination. However, your class participation will affect your final grade, as stated above.