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 2023)
Instructor: Eric P Rakowski (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 130
From January 09, 2023
To April 25, 2023
Course End: April 25, 2023
Class Number: 31948
Enrollment info:
Enrolled: 18
Waitlisted: 0
Enroll Limit: 35
As of: 08/24 11:03 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. 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.
Exam Notes: (F) In-class final exam
Exam Length: 3 hours
Course Category: Tax Law and Policy
This course is listed in the following sub-categories:
Business Law
If you are the instructor or their FSU, you may add a file like a syllabus or a first assignment to this page.
Readers:
No reader.
Books:
Required Books are in blue
- Fundamentals of Corporate Taxation
Stephen Schwarz, Daniel J. Lathrope
Edition: 10th ed., 2019
Publisher: Foundation Press
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
Price: $263.00
Price Source: user provided