Curriculum Guide · Courses
Tax Planning for Corporate Acquisitions and Dispositions
Professors Teplinsky & Eisenberg
LL.M Course 800 | 2 credit hours
This course emphasizes the application of corporate tax planning to accomplish common business objectives. The course will focus primarily on taxable transactions and related issues, including Section 338, allocation of purchase price and basis, use of debt instruments and other consideration vehicles. In addition, the course will review the major concepts of tax-free transactions in considering various structuring alternatives.
Prerequisite: Taxation I; Corporate Income Tax Law I. Strongly Recommended: Corporate Income Tax Law II.
Students may not receive credit for both this course and the J.D. course, Structuring Venture Capital and Entrepreneurial Transactions.