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Corporate Income Taxation

Overview of the fundamental tax rules and principles regarding the taxation of domestic corporate entities. Course will address choice of entity (C corporation, S corporation and non-corporate pass-through entities), capital structure and formation issues, corporate operations, including cash and property distributions and shareholder exit transactions. Approximately half of the course will be devoted to taxable and non-taxable acquisitions, dispositions and reorganizations, including planning and structuring strategies; a portion will address current tax policy considerations. The student's final grade will be based on a final exam, although class participation may improve a student's grade. Elements used in grading: Class Participation, Final Exam.


Instructors for this course

Joseph Bankman
Stuart S. Lipton