5352 Corporate Tax - WELLS- 38580
Bret Wells (FACULTY)
Course Areas: Taxation
Time: 1:00p-2:30p MW Location: 240 TU2
Course Outline: The following information is provided with respect to the Corporate Taxation course. Objective: This course will provide comprehensive treatment of the federal income tax law applicable to corporations and their shareholders. Topics to be covered include: a) The formation of corporations and transfers of assets to controlled corporations; b) The capital structure of a corporation; c) Distributions from corporations (e.g., dividends, redemptions & liquidations); d) Special types of corporations (e.g., S corporations); e) Corporate reorganizations, mergers, restructurings, etc., and f) Affiliated corporations.The objective is to consider both the technical rules and the underlying policy objectives of the corporate income tax rules, with particular emphasis on current transactions and tax planning.
Course Syllabus: Syllabus
Prerequisites: Yes Prerequisite: Federal Income Taxation
First Day Assignments: Schwarz casebook (pp. 1-67). Be prepared to discuss Bollinger, requirements of §351, and Intermountain Lumber.
Final Exam Schedule: 05/03 1-4pm 144 TU2
This course will have:
Satisfies Skills Course Requirement: No
Satisfies Senior Upper Level Writing Requirement: No