Corporate Tax – 6857

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.

Sections

Spring 2023

Jonathan H. Choi
Credits
3
Prerequisites

LAW 6100/5100 Basic Federal Income Tax (formerly Taxation I)

Subject Area
Business Law *
Corporate Law
Tax Law
Student Year
Upper Division
LL.M.
Grade base
A - F
Course type
LEC