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 2024)

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


MTu 2:10 PM - 3:25 PM
Location: Law 134
From January 08, 2024
To April 23, 2024

Course Start: January 08, 2024
Course End: April 23, 2024
Class Number: 32237

Enrollment info:
Enrolled: 13
Waitlisted: 0
Enroll Limit: 23
As of: 07/22 07:06 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. 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.

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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

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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: unknown
    Price: $263.00
    Note: prices are sampled from internet bookstores. Law-school Bookstore prices are unavailable at this time.

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