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Spring 2018
5352 Corporate Tax - WELLS- 20671

Professor(s): Bret Wells (FACULTY)

Credits: 3

Course Areas: Taxation 

Time: 2:30p-4:00p  MW  Location:  

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:

Course Notes:   

Prerequisites: Yes  Prerequisite: Federal Income Taxation

First Day Assignments:

Final Exam Schedule: 05/02 2-5pm      

This course will have:

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

Experiential Course Type: no

Bar Course: No

Course Materials (10/10/2017 12:39:48 PM)

Book(s) Required

Course Materials: a. Schwarz & Lathrope, "Fundamentals of Corporate Taxation--Cases and Materials," Foundation Press (Ninth Edition, 2016). ISBN: 9781634596022. Students strongly discouraged from using prior editions. b. Federal Income Tax Code and Regulations Selected Sections 2016-2017. Author: Martin B. Dickinson Edition: 2017-2018 Edition Year: 2017. ISBN: 9780808046363. Publisher: CCH (Commerce Clearing House). c. Additional materials on course website