Corporate Tax – 6857

Spring 2021

An introduction to Subchapter C of the Internal Revenue Code, the "crown jewel" of the Tax Code, and the taxation of shareholders and corporations. The class will include an indepth 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; both taxable and tax free acquisitions, including Section 368 re-organizations; and, corporate divisions such as spin-offs under Section 355. The course will not address international transactions, but will attempt to emphasize real world, current corporate tax problems.