Tax Planning for Business Entities

This course is restricted to upper class students who have completed a course in taxation of corporations or who otherwise obtain the permission of the instructor. The class covers various tax issues affecting both taxable and tax-free mergers and acquisitions, including the principal §368 transactions, §351-type acquisitions, net operating loss carryovers, compensation issues, and international acquisitions. The course material consists of readings in Bittker & Eustice, Federal Taxation of Corporations and Shareholders (available online), plus cases, regulations and rulings, photocopied and available in the course packet available at the McCombs Copy Center. There are no examinations; instead you are asked to prepare at least three written assignments in the form which you, as professionals, would prepare for clients or employers. Grades are based on written assignments (70%) and participation in our discussions during class (30%).


Class Details

Meeting Days Time Location
Tuesday, Thursday 11:00 am - 12:30 pm CBA 4.324

Examination information not available

Additional Information

Course Type
Grading Method
Pass/Fail Allowed
Will not use floating mean GPA

Textbooks

  • No materials required