Corporate Tax

LAW 438-01	Corporate Tax	3 credits
A general introduction to the taxation of business organizations with emphasis on corporations and their shareholders. This course is designed for students intending to pursue a general business practice and emphasizes small business planning. Topics covered will include incorporation and capital structure, dividend and non-dividend distributions, liquidations, and taxable and tax-free corporate combinations. Prerequisite: 311 Federal Income Tax. Recommended: 303 Corporations I or 320 Business Associations.

 

Foundational:

Business Associations
Corporations
Federal Income Tax

Supporting:

Accounting for Lawyers*
Administrative Law
Admiralty
Antitrust
Bankruptcy Survey           
Complex Transactional Practice
Corporate Tax       
Mergers & Acquisitions
Non-Profit Law
Principles of International Taxation*
Securities Regulation (Survey or I & II)
Selected Problems in Securities Regulation
Small Business Planning*
Taxation of Small Business*
The Public Corporation

 *courses not offered every year