Corporate Tax

  • Semester: Spring 2023
  • Course ID: 484H
  • Credit Hours: 4
  • Unique: 28955

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 TNH 3.114

Evaluation Method

Type Date Time Location
Final (administered by Exam4 in Closed mode) May 2, 2023 1:30 pm 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 Enterprises : Cases and Materials *
Peroni, Robert and Bank, Steven
West Academic , edition: 5
ISBN: 978-1-63659-326-5

Instructors

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

Date Updated
04/03/2023 Exam information updated
03/23/2023 Exam information updated
03/22/2023 Exam information updated
03/22/2023 Exam information updated