Corporate Tax

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. Prereq: Law 254J, 354J, 454J, 554J (Federal Income Taxation); or 254N, 354N (Federal Income Taxation A); and 254P, 354P (Federal Income Taxation B). 


Class Details

Meeting Days Time Location
Tuesday, Wednesday, Thursday 2:15 - 3:22 pm JON 5.201
Exam Type Date Time Alpha Range Room
Final 5/16/19 8:30 am A-Z
3.222

Additional Information

Course Type
Grading Method
Pass/Fail Not Allowed
Will use floating mean GPA if applicable

Textbooks

  • Taxation of Business Enterprise - Peroni & Bank
      West , edition: 4th
      ISBN: 9780314194879   (required)
  • Bank and Stark's Selected Sections Corporate and Partnership Income Tax Code and Regulations - Bank & Stark
      Foundation Press , edition: 2018-2019
      ISBN: 9781640209275   (required)