Courses@Boalt
NOTE: Course offerings change. Classes offered this semester may not be offered in future semesters.258.7 sec. 1 - Corporate Tax (Spring 2013)
Instructor: Eric P. Rakowski (view instructor's teaching evaluations | profile)
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Units: 3
Meeting Time: MTu 11:20-12:35
Meeting Location: 134
Course Start: January 07, 2013
Course Control Number (Non-1Ls): 49838
This course covers the federal income taxation of corporations. It follows the tax life of a corporation, from its formation, to its distribution of cash or property to shareholders, to its eventual liquidation. It also covers the tax aspects of corporate mergers, acquisitions, and divisions, such as the spin-off of a corporate subsidiary. Although most of the emphasis is on large, publicly traded, Subchapter C corporations, the course covers the contrasting tax treatment of smaller, Subchapter S corporations as well. The course does not require any mathematical expertise and is designed for those considering general or corporate practice as well as for students with a special interest in tax law.
Prerequisites:
Income Tax I (or non-US equivalent)
Exam Notes: F
Course Category: Tax, Estates, and Trusts
This course is cross-listed in the following categories:
Business Law
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Readers:
No reader.
Books:
Required Books are in blue
- Fundamentals of Corporate Taxation
Schwarz & Lathrope
Edition: 8th ed. 2012
Publisher: Foundation Press
ISBN: 9781609300685
Copyright Date: To Be Determined
Price: To Be Determined - Selected Sections - Corporate & Partnership Income Tax Code & Regulations
Bank & Stark
Edition: 2012-2013 edition
Publisher: Foundation Press
ISBN: 9781609301248
Copyright Date: To Be Determined
Price: To Be Determined
