Curriculum Guide · Courses
Corporate Income Tax Law I
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 Taxation LL.M. and Executive Tax LL.M. degree.