Corporate Income Tax Law I
Professors Bruce Decker, Kevin Keyes, Stafford Smiley, and Roger Wise
LL.M Course 848 (cross-listed) | 2 credit hours

    Examines the federal income tax effects of certain basic transactions involving corporations and their shareholders. Principal subjects covered include corporate formation and capital structure, distributions to shareholders, redemptions and liquidations. Major emphasis is upon Internal Revenue Code Sections 301-362 and related Treasury Regulations.

Course No. Cr. Faculty Days/Times  
Fall 2009 Schedule
LAWG-848-10
(CRN #: 13634)
2 Decker B
 205    W  5:45 -7:45
12/12E
LAWG-848-14
(CRN #: 13636)
2 Keyes K
 141    R  5:45 -7:45
12/10C
LAWJ-848-10
(CRN #: 14136)
2 Decker B
 205    W  5:45 -7:45
12/12E
Spring 2010 Schedule
LAWG-848-10
(CRN #: 11930)
2 Smiley S
   T  10:00 -12:00
   R  10:00 -11:00
TK
LAWG-848-11
(CRN #: 10156)
2 Santos C / Wise R
   R  5:45 -7:45
5/10C
LAWJ-848-11
(CRN #: 10638)
2 Santos C / Wise R
   R  5:45 -7:45
5/10C
 
  Options

Prerequisite Courses:
Prerequisite: Taxation I. Recommended: Corporations.

Mutually Excluded Courses:
Students may not receive credit for both this course and the J.D. course, Taxation II.

Notes:
     Required for LL.M.(Taxation).

  Course Clusters