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Course Details

Corporate Tax
#6857

Type

LEC

Credits

3 cr.

Prerequisites

Tax I

Student Year

2L/3L

Description:

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.

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Sections

Fall 2014: Corporate Tax

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Type

LEC

Credits

3

Student Year

2L/3L

Details:

(see course description, above)

(no readings)

Fall 2013: Corporate Tax

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Type

LEC

Credits

3

Student Year

2L/3L

TWEN

lawschool.westlaw.com... courseid=44432

Details:

(see course description, above)

Documents and Readings:

  • Access files on Inside.Law Access restricted resource icon
  • Federal Income Taxation of Corporations and Shareholders
    Location: Reserve Stacks
    Author(s): Bittker, Boris I
    Call Number: KF6464 .B57
    Barcode: 31951D01959702L
  • Understanding Corporate Taxation
    Location: Reserve Stacks
    Author(s): Lederman, Leandra
    Call Number: KF6464 .L426 2006
    Barcode: 31951D02420179S

Spring 2013: Corporate Tax

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  • Professor Bruce Shnider

Type

LEC

Credits

3

Student Year

2L/3L

TWEN

lawschool.westlaw.com... courseid=44432

Details:

(see course description, above)

Documents and Readings: