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Fall 2014
5352 Corporate Tax - STRENG- 12417

Professor(s): William Streng (FACULTY)

Credits: 3

Course Areas: Taxation 

Time: 7:30p-9:00p  MWLocation: 213  BLB

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 updated 8/20/14

Course Notes:   

Prerequisites: Yes  Prerequisite: Federal Income Taxation

First Day Assignments:

Final Exam Schedule: Take home Exam      

This course will have:
Exam:
Paper:

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

Course Materials (4/9/2014 11:36:21 AM)

Book Required

The latest 2014-2015 edition for Federal Income Tax: Code and Regulations Selected Sections will be released at the end of July.