Curriculum Guide · Courses
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Corporate Income Tax Law I
Professors Patrick Browne, Bruce Decker, Kevin Keyes, Ross Poulsen, Stafford Smiley, and Darin Zywan LL.M Course 848 (cross-listed) | 2 credit hours Examines the federal income tax effects of certain basic transactions involving corporations and their shareholders. Principal subjects covered include corporate formation and capital structure, distributions to shareholders, redemptions and liquidations. Major emphasis is upon Internal Revenue Code Sections 301-362 and related Treasury Regulations. Prerequisite: Taxation I. Recommended: Corporations. Students may not receive credit for both this course and the J.D. course, Taxation II. Required for LL.M.(Taxation).
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