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The University of Texas at Austin School of Law
  2. Course Schedule

Corporate Tax

  • Semester: Spring 2019
  • Course ID: 454R
  • Credit Hours: 4
  • Unique: 28155

Course Information

  • Grading Method: Pass/Fail Not Allowed
  • Will use floating mean GPA if applicable

Registration Information

  • Upperclass-only elective

Meeting Times

Day Time Location
TUE, WED, THU 2:15 - 3:22 pm JON 5.201

Evaluation Method

Type Date Time Location
Final exam May 16, 2019 8:30 am A-Z in 3.222

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 *
Bank & Stark
Foundation Press , edition: 2018-2019
ISBN: 9781640209275

Instructors

Headshot of Johnson, Calvin H. Johnson, Calvin H.
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Important Class Changes

Date Updated
05/13/2019 Exam information updated
Meeting times changed