Section Description Provided by Instructor
The Corporate Tax course looks intensively at taxation of corporate distributions and dispositions, taxable and taxfree. Most of the course focuses on concrete problems and examples. It deals with the tax considerations involved in the formation, operation, reorganization, and liquidation of corporations. In this course we will analyze relevant sections of the Internal Revenue Code and regulations and explore alternative directions that the law might have taken. From policy and practical perspectives, the course examines the tensions between large and small businesses, corporations and individuals, managers and shareholders, profitable and unprofitable enterprises, and tax avoiders and the government.
MTW 1:20 –2:40 p.m.
Method of Evaluation
J.D. Writing Credit