Corporate Tax

Course Information

Registration Information

Meeting Times

Day Time Location
TUE, WED, THU 10:30 - 11:37 am JON 5.208

Evaluation Method

Type Date Time Location
Final exam May 13, 2020

Description

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). 

Textbooks ( * denotes required )

Taxation of Business Enterprise *
Peroni & Bank
West , edition: 4th
ISBN: 9780314194879
Bank and Stark's Selected Sections Corporate and Partnership Income Tax Code and Regulations (optional)
Bank & Stark
Foundation Press , edition: 2019-2020
ISBN: 9781642429145

Instructors

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Important Class Changes

Date Updated
04/20/2020 Exam information updated
Meeting times changed