Curriculum Guide · Courses
Corporate Income Tax Law II
LL.M Course 850 (cross-listed) | 2 credit hours
Continues the study of provisions of the federal income tax law applicable to corporations and their shareholders. Detailed study is given to corporate reorganizations under Subchapter C, including acquisitions, divisive reorganizations and recapitalizations; the treatment of boot; the basis provisions; the assumption of liabilities; and related matters. Consideration also is given to carryovers of corporate tax attributes, including restrictions applicable to loss corporations.
Prerequisite: Taxation I. Recommended: Prior or concurrent enrollment in Corporate Income Tax Law I.
Students may not receive credit for both this course and the J.D. course, Taxation II.