Taxation II
Professors
Stephen Cohen,
Michael Doran, and
Martin Ginsburg
J.D. Course 422
| 4 credit hours
This course is a continuation of Taxation I. The course examines income tax aspects of the formation and liquidation of corporations and interim distributions to shareholders. It also concerns the sale of a business operated in corporate form. While the focus is on the traditional corporate form, it is contrasted with alternate forms of business operation--partnerships and subchapter S. NOTE: Students who plan to take the Business Planning Seminar or the course in Structuring Venture Capital and Entrepreneurial Transactions should take Taxation II, a prerequisite for that seminar and course, as early as possible in their upperclass years.
| Course No. |
Cr. |
Faculty |
Days/Times |
|
|
Fall
2009 Schedule |
|
LAWG-422-08
(CRN #: 18438)
|
| 4 |
Ginsburg M |
|
12/8A
|
|
LAWJ-422-08
(CRN #: 18437)
|
| 4 |
Ginsburg M |
|
12/8A
|
|
Spring
2010 Schedule |
|
LAWG-422-01
(CRN #: 17347)
|
| 4 |
Doran M |
|
5/10B
|
LAWG-422-07
Updated 11/6/2009
(CRN #: 10079)
|
| 4 |
Cohen S |
|
5/4C
|
|
LAWJ-422-01
(CRN #: 17346)
|
| 4 |
Doran M |
|
5/10B
|
LAWJ-422-07
Updated 11/6/2009
(CRN #: 10492)
|
| 4 |
Cohen S |
|
5/4C
|
| |
|
Prerequisite Courses:
Prerequisite: Taxation I.
|
|
Mutually Excluded Courses:
Students may not receive credit for both this course and the graduate courses, Corporate Income Tax Law I or Corporate Income Tax Law II.
|
|
|
Notes:
Note for Professor Cohen's spring 2010 section (LAWJ-422-07): In addition to the final exam, there will be two midterm exams held on March 3 and April 26.
Note for foreign-educated LL.M. students only: Any section of Taxation II satisfies the Corporate Income Tax Law I requirement for the LL.M. in Taxation. U.S. educated Taxation LL.M. students may petition the Director of the Graduate Taxation program to take this instead of Corporate Taxation I.
|
|
