Corporate Taxation

LAW 438-01	Corporate Taxation	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:

Corporate Taxation
Family Wealth Transactions
Federal Income Tax

Supporting:

Accounting for Lawyers*
Advanced Income Tax*
Employee Benefits
Federal Tax Practice Clinic
Principles of International Taxation*
Real Estate Taxation*
Small Business Planning*
Tax Research Methods*
Taxation of Small Business*

*courses not offered every year