Corporate Tax

An introduction to Subchapter C of the Internal Revenue Code and the taxation of shareholders and corporations. The class will include an in-depth study of Section 351 and corporate formations; the capital structure of a corporation; nonliquidating distributions including dividends and Section 301; redemptions of corporate stock including Section 302; and both taxable and tax free acquisitions, including Section 368 reorganizations. The course will not address international transactions, but will attempt to emphasize real world, current corporate tax problems.

Credits
3
Prerequisites
LAW 6100/5100 Taxation I
Limited Drop
Subject Area
Business Law *
Corporate Law
Tax Law
Student Year
Upper Division
LL.M.
Grade base
A - F
Course type
LEC