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

Corporate Tax

  • Semester: Spring 2024
  • Course ID: 484H
  • Credit Hours: 4
  • Unique: 28230

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 1:05 - 2:12 pm TNH 3.129

Evaluation Method

Type Date Time Location
Final exam (administered by Exam4 in Open Laptop + Network mode) May 7, 2024 1:30 pm A-Z in 3.124

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 )

Federal Income Taxation of Corporations and Partnerships *
Abrams, Howard E., Leatherman, Don
Wolters Kluwer Legal & Regulatory U.S. , edition: 6
ISBN: 978-1-5438-0427-0

Instructors

Headshot of Spindler, James C. Spindler, James C.
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Important Class Changes

Date Updated
06/21/2024 Exam information updated
04/08/2024 Exam information updated
03/29/2024 Exam information updated