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The University of Texas at Austin School of Law

Corporate Tax

  • Semester: Fall 2009
  • Course ID: 279M
  • Credit Hours: 2
  • Unique: 28840

Course Information

Registration Information

  • Upperclass-only elective

Meeting Times

Day Time Location
THU 12:30 - 2:20 pm TNH 3.125

Evaluation Method

Type Date Time Location
Floating take-home exam

Description

This course focuses on the taxation of corporations and their shareholders. The course will build upon several principles learned in the basic federal income tax course: basis, calculation of gain and loss, character of gains and losses, and treatment of nonrecognition transactions. A theme of the course is the relationship between the form of a transaction and its underlying "substance." Specific topics include the tax consequences of the formation of a corporation, corporate capital structures, distributions to shareholders, redemptions of stock, liquidations of corporations, and corporate reorganizations. This course is very important for anyone intending to practice tax or corporate law. The course uses a combination of the problem method and a discussion of cases and IRS rulings. The grade for the course will be based on a final, open book examination. Three Units. Prerequisite: Federal Income Tax.

Instructors

Headshot of Cochran, Mark W Cochran, Mark W
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