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Spring 2010
5260 Advanced Corporate Tax - LEIGHTMAN/WELLS- 26303
added 10-1-09

Professor(s):

Credits: 2

Course Areas: Taxation 

Time: 7:00p-9:00p  T Location:  

Course Outline: Advanced Corporate Taxation will focus on the major areas of interest relating to the taxation of major corporate transactions. The course will cover corporate mergers and acquisitions, including both taxable and non-taxable transactions from the viewpoint of both the acquirer and the seller. Coverage will include spin-offs, disposition of unwanted assets, treatment of net operating loss carry forwards in the acquisition context and the loss of disallowance rules. The course will also include an overview of consolidated return taxation as well as taxation of S Corporations. Class will consist of discussion and analysis of cases, revenue rulings and other materials contained in the assigned text and developing solutions to practical problems typically encountered by corporate tax practitioners.

Course Syllabus:

Course Notes: This is an LL.M class, and JD students may register, if space is available.   

Prerequisites: YES  Federal Income Tax, or Corporate Taxation.

First Day Assignments:

Final Exam Schedule: 05/08 9 - 11am      

This course will have:
Exam:
Paper:

Book Requirements:

• (11/11/2009 11:34:56 AM) Title: Fundamentals of Corporate Taxation Cases and Materials
  Author: Stephen A. Lind, Stephen Schwarz, Daniel J. Lathrope and Joshua D. Rosenberg
  Edition: 7th Year:  ISBN:  Publisher: Foundation Press
   Recommended reading: FEDERAL INCOME TAX Code and Regulations - Selected Sections, Martin B. Dickinson, ed., 2007-2008 Edition CCH a Wolters Kluwer business.