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Spring 2013
5352 Corporate Tax - WELLS- 38580

Professor(s): Bret Wells (FACULTY)

Credits: 3

Course Areas: Taxation 

Time: 1:00p-2:30p  MWLocation: 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

Course Notes:   

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:
Exam: Yes
Paper: No

Satisfies Skills Course Requirement: No
Satisfies Senior Writing Requirement: No