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

Corporate Tax

  • Semester: Spring 2022
  • Course ID: 484H
  • Credit Hours: 4
  • Unique: 28810

Course Information

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

Registration Information

  • Upperclass-only elective
  • Prerequisite: Federal Income Taxation (93Q)

Meeting Times

Day Time Location
TUE, WED, THU 10:30 - 11:37 am JON 6.207

Evaluation Method

Type Date Time Location
Final exam (administered by Exam4) May 5, 2022 8:30 am A-Z in 3.222

Description

Same as LAW 454R, Corporate Tax.

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 293Q, 393Q, 493Q, 593Q (Federal Income Taxation); or 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, Robert J., Bank, Steven A., Peroni, Robert, and Bank, Steven
West , edition: 4
ISBN: 978-0-314-19487-9
Selected Sections Corporate and Partnership Income Tax Code and Regulations, 2021-2022 *
Bank, Steven and Stark, Kirk
West Academic , edition: 2021
ISBN: 978-1-64708-880-4

Instructors

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

Date Updated
04/01/2022 Exam information updated
10/13/2021 Room(s) changed