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 2026)
Instructor: Brian Galle (view instructor's teaching evaluations - degree students only)
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 12
From January 12, 2026
To April 28, 2026
Course End: April 28, 2026
Class Number: 34110
Enrollment info:
Enrolled: 17
Waitlisted: 0
Enroll Limit: 41
As of: 03/05 12:21 AM
Taxation is key to understanding the structure, operations, and transactions of a modern business organization. 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 briefly refers to the contrasting tax treatment of smaller organizations. Because of the centrality of tax to corporations, and especially to transfers of corporate assets or control, this course is essential to students interested in M&A or other transactional work with publicly-traded clients or clients with a potential public-markets exit strategy. No math skills, other than facility with a calculator app, are required.
Exam Notes: (F) In-class Final Exam
(Subject to change by faculty member only through the first two weeks of instruction)
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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Readers:
No reader.
Books:
Required Books are in blue
- Taxation of Business Enterprises, 5th Ed.
Peroni & Bank
Edition: 5th
Publisher: West
ISBN: 9781685618186
e-Book Available: Yes
e-Book procurement note: https://www.westacademic.com/Peroni-and-Banks-Taxation-of-Business-Enterprises-Cases-and-Materials-5th-9781685618186
Price: $305.00
Note: prices are sampled from internet bookstores. Law-school Bookstore prices are unavailable at this time. - Examples and Explanations: Corporate Taxation
Block, Glogower, & Blank
Edition: 5th
Publisher: Aspen
ISBN: 9781543850000
e-Book Available: Yes
e-Book procurement note: https://aspenpublishing.com/products/block-corporatetax5?variant=46866149146904
Price: 77
Note: prices are sampled from internet bookstores. Law-school Bookstore prices are unavailable at this time. - Selected Sections: Corporate and Partnership Income Tax Code and Regulations 2025-2026
Bank & Stark
Publisher: Foundation Press
ISBN: 9798895453674
e-Book Available: Yes
e-Book procurement note: https://www.westacademic.com/Selected-Sections-Corporate-and-Partnership-Income-Tax-Code-and-Regulations-2025-2026_4
Price: 57
Note: prices are sampled from internet bookstores. Law-school Bookstore prices are unavailable at this time.