Spring 2020
5352 Corporate Tax - BLACK- 19462

Professor(s): Stephen Black (VISITING)

Credits: 3

Course Areas: Taxation 

Time: 9:00a-10:30a  MW  Location: 113  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

Course Notes:   

Prerequisites: Yes  Prerequisite: Federal Income Taxation

First Day Assignments:

Final Exam Schedule: 05/06 9am-noon      

This course will have:

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

Experiential Course Type: No

Bar Course: No

DistanceEd ABA 306:

Pass-Fail Student Election:

Course Materials (11/1/2019 11:29:19 AM)

Book(s) Required

Fundamentals of Corporate Taxation

10th Edition

Stephen Schwarz | Daniel J. Lathrope

ISBN: 9781642428780

Subject: Tax-Corporate

Format: Print - Hardbound


Federal Income Tax: Code and Regulations — Selected Sections (2019-2020)

Author(s): Martin B. Dickinson

Published: Jun 27, 2019

ISBN: 9780808052180

Volumes: 1