Course Descriptions

Corporate Taxation LAW-644

This course provides 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, non-liquidating distributions, redemptions and liquidations, as well as business combinations and divestitures.
Course Details
Units 2, 3, 4
Grading Options Numeric or CR/D/F
Exam Type In-class Exam
Writing Requirement No
Skills/Experiential Requirement No
Prerequisite LAW-Taxation (LAW 600), or Permission of Instructor

Next Steps

Apply Now
Start the online application process.
Take a Tour
Come experience life at USC Gould.
Visit Us
Sit in on a real class session.
Request More Information
Download or request our viewbook
Check Application Status
Check your application status online.
Meet Student Ambassadors
Meet your JD student ambassadors.
Admitted Students Portal
Log in to our admitted students portal.
Contact Us
Still have questions? Let us help.