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 2022)

Instructor: Mark Gergen  (view instructor's teaching evaluations - degree students only | profile)
View all teaching evaluations for this course - degree students only

Units: 3
Grading Designation: Graded
Mode of Instruction: In-Person

Meeting:

    MW 2:10 PM - 3:25 PM
    Location: Law 240
    From January 10, 2022
    To April 26, 2022

Course Start: January 10, 2022
Course End: April 26, 2022
Class Number: 31500

Enrollment info:
Enrolled: 32
Waitlisted: 2
Enroll Limit: 32
As of: 11/27 11:58 PM


This course covers the federal income taxation of Subchapter C corporations, i.e. corporations that are subject to the corporate income tax. These include all large publicly traded corporations as well as a significant number of closely held corporations. It covers 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. The course will not cover the tax treatment of Subchapter S corporations. The course does not require any mathematical expertise and is designed for those considering a general or corporate practice as well as for students with a special interest in tax law.

Exam Notes: (TH) Take-home examination
Exam Length: 6 hours
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, 2019
    Publisher: West Academic
    ISBN: 9781642428780
    e-Book Available: Yes
    e-Book procurement note: https://www.westacademic.com/Schwarz-and-Lathropes-Fundamentals-of-Corporate-Taxation-Cases-and-Materials-10th-9781642428780
    Copyright Date: To Be Determined
    Price: $248.00
    Price Source: user provided

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