- About Pitt Law
- Welcome from the Dean
- Facilities
- Dean's Office
- Faculty Directory
- Staff Directory
- History
- Board of Visitors Members
- Community Engagement
- Office of Equity & Inclusive Excellence
- The Resilience and Engagement Project
- Summary
- Project Description
- Students and Faculty Talk Resilience
- How does the in-class facilitation conversation work?
- How to Facilitate In-Class Discussion
- Suggested Project Timeline and Milestone
- Tips for Leading a Discussion
- Sample Lesson Plan for Leading a Discussion Group
- Sample Student Responses and Advice
- Project Results
- Our Papers
- The Student Voice
- Helpful Resources
- Handbook
- Glossary
- Submit an Event
- Zoom Backgrounds
- Admissions
- Academics
- Centers & Institutes
- Career Services
- Resources
- A-Z Resources Guide
- Academic Calendar
- Dean of Students
- Student Event Calendar
- Academic Support
- Bar Exams
- Barco Law Building Hours
- Courses and Curriculum
- Courses & Curriculum Overview
- Catalog of Courses
- First-Year Curriculum
- Pitt Law Academy
- Courses by Requirement
- Departmental Consent
- Remote or Hybrid Classes
- Required Textbooks by Class
- Schedule of Classes Spring 2023
- Schedule of Intersession 2023
- Schedule of Classes Fall 2022
- Schedule of Classes Spring 2022
- Schedule of Intersession 2022
- Schedule of Classes Fall 2021
- Schedule of Classes Spring 2021
- Schedule of Classes Fall 2020
- Exams
- Grades and Transcripts
- Graduation and Diplomas
- Incoming Student Orientation
- Information Technology
- Office of Equity & Inclusive Excellence
- Ombudsperson
- Policies and Procedures
- Registration Services
- Student Bar Association (SBA)
- Submit an Event
- Alumni
Corporate Taxation
Class Term:
Spring Term 2020-2021
Catalog Number:
5817
Professor(s):
Professor
Lecture
Credits:
3 (3 Contact, 0 Field)
Priority:
General Enrollment Course
Full Year Course:
No
Category:
Standard Courses
Grading Details
Grade will be based on 20% class participation and 80% take-home exam.
Prerequisites
Description
This course focuses on the specific rules of Subchapter C related to the taxation of corporations and shareholders. Using a “cradle to grave” approach, the course proceeds through a study of the tax consequences upon formation (birth of the corporation, including incorporation of going concerns), operation (life of the corporation, including distributions of cash or property, stock dividends, and redemptions), mergers and acquisitions (marriage and corporate offspring), and complete liquidation (death, including liquidation of a controlled subsidiary).