Corporate Tax

Class Unique: 29610
The course examines taxation of corporations and their shareholders. Basic concepts of taxable income from the Federal Income Tax course are assumed to be already known by enrolled students, including basis, calculation of gain and loss, capital gains, and treatment of nonrecognition transactions. Representative transactions covered include the formation of a corporation, distributions to shareholders, redemptions of stock, liquidations of corporations, and corporate reorganizations. The grade for the course will be based on a final, open book examination.

Class Details

Meeting Days Time Location
Tuesday, Wednesday 3:45 - 5:35 pm TNH 3.125
Evaluation Method Date Time Alpha Range Room
Final 5/1/14 8:30 am A-Z

Additional Information

Course Type


  • Federal Income Taxation of Corporations and Partnerships - Richard L. Doernberg, Howard E. Abrams, Don Leatherman
      Wolters Kluwer , edition: 5th
      ISBN: 9781454824800   (required)
  • Lathrope's Selected Federal Taxation Statutes and Regulations, with Motro Tax Map, 2014 - Daniel Lathrope
      West Law School
      ISBN: 9780314288981   (required)