Corporate Income Taxation

Details

Course Code:
LAW 1010
Units:
3
Grading:
Law Honors/Pass/Restrd Cr/Fail

Description

(Formerly Law 351) Overview of the fundamental tax rules and principles regarding the taxation of domestic corporate entities. Course will address choice of entity (C corporation, S corporation and non-corporate pass-through entities), capital structure and formation issues, corporate operations, including cash and property distributions and shareholder exit transactions. Approximately half of the course will be devoted to taxable and non-taxable acquisitions, dispositions and reorganizations, including planning and structuring strategies; a portion will address current tax policy considerations. The student's final grade will be based on a final exam, although class participation may improve a student's grade. Elements used in grading: Class Participation, Final Exam.

Future Offerings

2016-2017 Winter

Corporate Income Taxation LAW 1010 Section 01 Class #31232

  • 3 Units

Notes: In-class Final.

Past Offerings

2015-2016 Autumn

Corporate Income Taxation LAW 351 Section 01 Class #27290

  • 4 Units

Notes: In-class Final.

2014-2015 Spring

Corporate Income Taxation LAW 351 Section 01 Class #32101

  • 3 Units

Notes: In-class Final.

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