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Course Descriptions

Course Descriptions

Corporate Taxation (Spring 2019)

Course Description

Course Description:

This course is designed as an introduction to the federal income taxation of corporations and their shareholders.  The course reviews the tax considerations relevant to each stage in the life cycle of a corporation, including formation, the selection of a capital structure, nonliquidating distributions, redemptions and liquidations, as well as business combinations and divestitures. 

Class participation is expected and will be graded. There will be an in-class final examination, which can be taken using a laptop computer equipped with SofTest. The course is available for CR/D/F grading.


Basic Tax (LAW-600) or permission of the instructor is a prerequisite. Students may find it helpful also to have taken basic business organizations law (LAW-603), but it is not strictly a prerequisite.

Notice regarding makeup class:
Due to a long-standing travel commitment, I will be required to cancel class on March 7, 2018.  A makeup session will be scheduled for Friday, March 1, 2018 at 10:00 a.m., in a room to be determined.  The session will be recorded for those unable to attend.    


Course Details

  • Unit Value: 4
  • Grading Options: Numerical or CR/D/F
  • Schedule: T/Th 10:00 am - 11:50 am
  • Room Number: Room 103
  • Exam: In-class exam
  • Writing Requirement: No
  • Skills/Experiential Unit Requirement: No
  • Participation: Points will be awarded
  • Pre-requisites: Taxation or permission of instructor. Business Organizations may be helpful but not required