For non-attendees (choice): A. FANTOZZI, F. PAPARELLA, Lezioni di diritto tributario dell'impresa, 2nd ed., CEDAM, 2019, pp. 63-375; G. FALSITTA, Manuale di Diritto tributario. Special part. Il sistema delle imposte in Italia, Wolters Kluwer CEDAM, 13th ed., 2021, pp. 289-771; L. SALVINI (ed.), Diritto tributario delle attività economiche, Giappichelli, Torino, 2022, pp. 1-262, 365-375.
For those attending: A. VIOTTO, Lezioni sull'IRES delle società di capitali residenti, Cacucci, Bari, 2020 (to be studied in full).
Preparation for the exam requires, in addition to the study of the above-mentioned texts (in the editions indicated or more recent editions, if available), also and in any case the use of an up-to-date tax code and civil code.
Recommended readings:
The (re-)reading of any up-to-date commercial law or company law textbook is highly recommended, limited to the part concerning the financial statements of corporations.

For those wishing to explore the subject further, the following texts may be consulted: on the subject of company financial statements, E. BOCCHINI, Diritto della contabilità delle imprese. 2 Bilancio di esercizio, 4th ed., UTET Giuridica, 2016; on the subject of the taxation of extraordinary transactions, AA.VV., La fiscalità delle operazioni straordinarie, edited by E. DELLA VALLE, G. MARINI, L. MIELE, Giappichelli, Turin, 2018; on the subject of taxation and international accounting standards, G. ZIZZO (ed.), La fiscalità delle società IAS/IFRS, 2nd ed., IPSOA Wolters Kluwer, Milan, 2018.