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Fall 2009
5352 Corporate Tax - STRENG- 16530

Professor(s): William Streng (FACULTY)

Credits: 3

Course Areas: Taxation 

Time: 7:30p-9:00p  MW Location: TUII 215 

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: Assignment for the first day is Chapter One in the casebook.

Final Exam Schedule: 12/12 9am - noon 209 BLB  SAME  

This course will have:
Exam:
Paper:

Book Requirements:

• (3/31/2009 4:08:03 PM) Title: Fundamentals of Corporate Taxation
  Author: Stephen A. Lind, Stephen Schwarz, Daniel J. Lathrope and Joshua D. Rosenberg
  Edition: Seventh Edition Year:  ISBN:  Publisher: Foundation Press
   
• (3/31/2009 3:37:38 PM) Title: Federal Income Tax Code and Regulations Selected Sections
  Author: Martin B. Dickinson
  Edition: 2009-2010 Edition Year:  ISBN:  Publisher: Commerce Clearing House Incorporated