Corporate Income Taxation
Description
Overview of federal taxation of corporate entities. Course will address choice of entity (corporate or non-corporate), formation issues, and taxation of income and dividends. Approximately half of the class will be devoted to taxable and non-taxable acquisitions and reorganizations. In addition to the text and course handouts, the class will analyze typical scenarios faced by corporate tax attorneys, as well as current, reported M&A transactions.
- Number of Units: 3
- Course Number: 351