Course Details

Corporate Reorganizations

This course builds on the fall semester Corporate Taxation course to explore the taxation of various corporate acquisition and restructuring transactions. The bulk of the material involves the impact of section 368 of the Internal Revenue Code and related provisions on mergers, stock-for-stock acquisitions, stock-for-assets acquisitions, recapitalizations and other non-acquisitive reorganizations, as well as spin-offs and other forms of divisive reorganizations. Coverage is also given to provisions governing the transfer of net operating losses and other tax attributes in connection with acquisition transactions, as well as the influence of various nonstatutory doctrines on the evolution of the rules under which the tax consequences of such transactions are determined. JD and non-Tax LLM students may only enroll in this class during the drop/add period. The class is not a biddable class for JD and non-Tax LLM students. Prerequisite: CorporateTaxation

Catalog Number: TAXLAW 613

Course History


Spring 2014
Title: Corporate Reorganizations
Faculty: Crane, Charlotte (courses | profile)
Section: 1     Credits: 2.0
Capacity: 59     Actual: 11