The seminar will examine several topics that either are not covered in the corporate taxation course or are not covered in depth. We will examine Subchapter S and Consolidated Return provisions, the latter of which are contained primarily in the regulations. We will examine the reorganization provisions and the acquisition of tax attributes. We will consider the extent to which the acquisition of tax attribute rules apply to corporations that file a consolidated return. We will examine the rules requiring the recognition of income by a corporation who distributes stock of a controlled corporation pursuant to a corporate division. Students will be assigned to lead the discussion of portions of the seminar.