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LAW SCHOOL (W74)  (Dept. Info)Law  (Policies)SP2025
W74 LAW 648ECorporate Taxation3.0 Units
Description:This course involves an intensive study of the statutory, regulatory and case law material governing corporate taxation. Topics covered include the tax consequences of corporate organization and capitalization, distributions to shareholders, redemptions of stock, corporate liquidations and taxable dispositions of a corporate business (both stock sales and asset sales). Basic principles governing tax-free corporate acquisitions and divisions will be introduced as time permits. The classical corporate tax regime will be compared with the tax treatment of sole proprietorships, partnerships, and small business corporations (S corporations), and important issues in business tax policy will be examined. Students will work extensively with Subchapter C of the Internal Revenue Code and regulations thereunder. The course will be taught from a casebook and statutory pamphlet, predominately by the problem method. In addition to in-person class sessions there may be a few asynchronous presentations, consisting or prerecorded lectures introducing or summarizing important concepts. Federal Income Taxation is not a formal prerequisite for this course, but students who have not taken the introductory tax course are strongly advised to speak with the professor before the semester begins. International students pursuing an LLM degree should not take this course until they have successfully completed at least seven credits of substantive law coursework from a U.S. law school. Attendance and participation are required, and sanctions will be imposed in cases of serious noncompliance. The course grade will be based on an in-school timed three-hour final examination, with adjustment for attendance and participation in exceptional cases. The format of the exam will be "Closed Software and Open Book". Closed software means that students will not have access to the internet or files on their computers. Open book means that during the exam students will be permitted to consult the casebook, statutory supplement, outline, notes, or other print sources. 3 units.
Attributes:Law: COIFGR, GENUP, GRD TAX, LCU
Instruction Type:Classroom instruction Grade Options:C Fees:
Course Type:HomeSame As:N/AFrequency:Annually / History
SecDays       TimeBuilding / RoomInstructorFinal ExamSeatsEnrollWaits
01MT-R---10:30A-11:24AAB Law Bldg / 403 Peter WiedenbeckLaw Final40320
LawStart: 1/13/2025   End: 5/2/2025
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Home/Ident

A course may be either a “Home” course or an “Ident” course.

A “Home” course is a course that is created, maintained and “owned” by one academic department (aka the “Home” department). The “Home” department is primarily responsible for the decision making and logistical support for the course and instructor.

An “Ident” course is the exact same course as the “Home” (i.e. same instructor, same class time, etc), but is simply being offered to students through another department for purposes of registering under a different department and course number.

Students should, whenever possible, register for their courses under the department number toward which they intend to count the course. For example, an AFAS major should register for the course "Africa: Peoples and Cultures" under its Ident number, L90 306B, whereas an Anthropology major should register for the same course under its Home number, L48 306B.

Grade Options
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P=Pass/Fail
A=Audit
U=Satisfactory/Unsatisfactory
S=Special Audit
Q=ME Q (Medical School)

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