Corporate Tax

Semester: Spring 2014
Course ID: 479M
Credit Hours: 4
Unique: 29610

Course Information

Registration Information

Upperclass-only elective

Meeting Times

Day	Time	Location
TUE, WED	3:45 - 5:35 pm	TNH 3.125

Evaluation Method

Type	Date	Time	Location
Final exam	May 1, 2014	8:30 am	A-Z in 2.140

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.

Textbooks ( * denotes required )

Federal Income Taxation of Corporations and Partnerships *

Richard L. Doernberg, Howard E. Abrams, Don Leatherman

Wolters Kluwer , edition: 5th
ISBN: 9781454824800

Lathrope's Selected Federal Taxation Statutes and Regulations, with Motro Tax Map, 2014 *

Daniel Lathrope

West Law School
ISBN: 9780314288981

Instructors

Spindler, James C.