Courses

    This class is an in-depth study of the issues that confront corporate tax practitioners. The class will be comprised of 4 or 5 units, taken from the following list: taxation of corporate divisions; advanced issues in the taxation of corporate organizations and reorganizations; tax loss carryovers and loss limitations; taxation of golden parachute payments and other compensation penalty taxes; advanced issues in the taxation of stock dividends; an introduction to the taxation of financial products and corporate capital structure; the corporate alternative minimum tax; the domestic production activities deduction; and an introduction to the taxation of affiliated corporations and corporate groups. The class will be structured around hypothetical problems with one problem set per unit. Students will be graded based on their performance on the three-hour final examination.