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


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: 25
Waitlisted: 0
Enroll Limit: 34
As of: 07/19 11:58 AM

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 Law and Policy
This course is listed in the following sub-categories:
Business Law

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