Corporate Tax

Course Information

Registration Information

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


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


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