Law Schedule of Classes

NOTE: Course offerings change. Classes offered this semester may not be offered in future semesters.


258.7 sec. 001 - Corporate Tax (Spring 2020)

Instructor: Eric P. Rakowski  (view instructor's teaching evaluations - degree students only | profile)
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Units: 3

Due to COVID-19, law school classes were graded as credit/no pass in spring 2020.

Meeting:

    MW 2:10 PM - 3:25 PM
    Location: Law 244
    From January 13, 2020
    To April 28, 2020

Course Start: January 13, 2020
Course End: April 28, 2020
Class Number: 31525

Enrollment info:
Enrolled: 16
Waitlisted: 0
Enroll Limit: 35
As of: 06/16 11:02 PM


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. The course spends significant time on the tax aspects of corporate mergers and acquisitions as well as corporate divisions, such as the spin-off of a corporate subsidiary. Although the course's emphasis is on large, publicly traded, Subchapter C corporations, it also covers the contrasting tax treatment of Subchapter S corporations, the form chosen by many small businesses for tax purposes. 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

Exam Notes: (TH) Take-home examination
Course Category: Tax, Estates, and Trusts
This course is listed in the following sub-categories:
Business Law

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Books:
Required Books are in blue

  • Fund of Corporate Taxation Casebook
    Schwarz
    Edition: 10th 2020
    ISBN: 9781642428780
    e-Book Available: unknown
    Copyright Date: To Be Determined
    Price: $238.00
    Price Source: user provided

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