Posted: May 7th, 2015

U S TAXATION CODE – CASH / STOCK DISTRIBUTION

Paper, Order, or Assignment Requirements

You are to write a research paper that develops and explains in a clear, coherent manner, any tax topic that is covered in this course. I don’t want a mere rewrite of my notes. I would like you to narrow a topic from the broader topics we study and develop it in your own words. Just imagine if you were working in an accounting firm, and your supervisor or manager/partner asked you to write a memo on an appropriate tax topic to refresh his or her understanding of the issues involved. 

The paper should contain specific references to appropriate Code and Reg sections, any rulings or cases that are relevant, and any other citations. You may use any source to accomplish this including other materials on the QC Library’s database, other textbooks or articles, etc. You must, however, give proper credit in footnotes for any source you quote or paraphrase. The citation should be clear. If it is a case, give the main name and citation found in Checkpoint. 

If possible, the paper should include a reference to some relatively recent development such as a new ruling or case on your topic. You can use the Citator to check for sources that refer to a source you already have. You can also search Checkpoint databases including a key word search.