Course Details

S Corporations and Other Specially Taxed Entities

This course focuses primarily on the federal income taxation of corporations and shareholders eligible for single-tax/"pass-thru" treatment under subchapter S of the Internal Revenue Code (including the substantial interface between subchapters "C" and "S"). Significant attention is also given to the use of "disregarded entities" and "check-the-box" entities in corporate structures and transactions. Registration Requirements: Basic Federal Income Tax is a pre-requisite for JD candidates. The class is not a biddable class for JD and non-Tax LLM students. JD and non-Tax LLM students may only enroll in this class during the drop/add period with the permission of the instructor. Evaluation Method: Final examination and class participation. Course materials: Materials will Include (i) pertinent provisions of the Internal Revenue Code and Treasury Regulations; (ii) assigned readings from a corporate tax treatise; (iii) selected IRS rulings, other administrative pronouncements and case law; (iv) practitioner articles and commentary; and (v) an extensive set of transactional PowerPoint slides that will serve as the primary basis for class discussion.

Catalog Number: TAXLAW 602


Course History

Fall 2015
Title: S Corporations and Other Specially Taxed Entities
Faculty: Beller, Herbert N. (courses | profile)
Section: 1     Credits: 2.0
Capacity: 45     Actual: 35

Fall 2013
Title: S Corporations
Faculty: Beller, Herbert N. (courses | profile)
Section: 1     Credits: 2.0
Capacity: 65     Actual: 23