Episode 5 is a long one, covering stock dividends under §305 and corporate liquidations under §331, along with the basis rules for each provision under §307(a) and §334(a) respectively, plus some ancillary or related provisions.

In Episode 4 of our Corporate Tax series, we will review the "not essentially equivalent" to a dividend standard, the corporate contraction doctrine codified under §302(e), and §312(n)(7) adjustments to E&P resulting from §302 treatment.

In Episode 3, we will explain redemptions (as defined under §317(b)) under IRC §302 and also introduce attribution under §318.

For Episode 2 of our Corporate Tax series, we will review the treatment of corporate distributions under §§ 301, 312, and 316.

In this inaugural episode of the Corporate Tax series, we will discuss the concept of the corporate double tax in US taxation, formation of a C-corporation, and calculation of the shareholder's stock basis and the corporation's inside property basis.

In our final episode, we will do a high-level review of our international tax survey course, along with recommended approaches to different types of fact patterns.

In this episode, we will review the topic of tax treaties in international taxation.

In this episode, we will examine foreign tax credits a post-OBBBA world.

In this episode, we will examine §250 Foreign-Derived Deduction Eligible Income.

In this episode, we will review GILTI and NCTI in 2026.