Law Schedule of Classes

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

Apart from their assigned mod courses, 1L students may only enroll in courses offered as 1L electives. A complete list of these courses can be found on the 1L Elective Listings page. 1L students must use the 1L class number listed on the course description when enrolling.

258.7 sec. 001 - Corporate Tax (Spring 2021)

Instructor: Mark Gergen  (view instructor's teaching evaluations - degree students only | profile)
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Units: 3
Grading Designation: Graded
Mode of Instruction: Remote Instruction


TuTh 2:10 PM - 3:25 PM
Location: Internet/Online
From January 19, 2021
To April 30, 2021

Course Start: January 19, 2021
Course End: April 30, 2021
Class Number: 31680

Enrollment info:
Enrolled: 25
Waitlisted: 0
Enroll Limit: 35
As of: 05/08 05:45 AM

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.

Income Tax

Exam Notes: (TH) Take-home examination
Course Category: Tax, Estates, and Trusts

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Required Books are in blue

  • Corporate Taxation
    Yin & Burke
    Edition: 2d/2016
    Publisher: Wolters Kluwer/Aspen
    ISBN: 9781454859000
    e-Book Available: Yes
    e-Book procurement note:
    Copyright Date: To Be Determined
    Price: $256.00
    Price Source: user provided

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