LAW 5817: Corporate Taxation - 2204

Corporate Taxation
Class Term:
Spring Term 2019-2020
Catalog Number:
5817
Class Schedule:
Monday
Wednesday
10:30 am
11:45 am
Room:
LAW 118
Professor(s):

Professor

Type:
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).

Corporate Taxation