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.
Units2, 3, 4
Grading OptionsNumeric or CR/D/F
Exam TypeIn-class Exam
PrerequisiteLAW-Taxation (LAW 600), or Permission of Instructor