Course Details

Corporate Tax (JD/Gen.LLM)

This course focuses on the U.S. federal income tax treatment of corporations and their shareholders, including both "C" corporations (the income of which is taxed at both the corporate and shareholder levels) and "S" corporations (the income of which is generally taxed only at the shareholder level on a "pass-through" basis). This course is designed to provide a basic, yet comprehensive, grounding in an important area of the tax law that is frequently encountered not only by tax practitioners, but also by lawyers who represent clients in transactional and general business-related matters. Registration Requirements: This course is not open to Tax LLM students. This course is open to 2L and 3L students who have completed the Basic Federal Income Tax course. Students that have had relevant tax-related instruction (including MBA courses) may take this course with instructor permission only and must complete the pre-requisite waiver to obtain permission.

Catalog Number: BUSCOM 723
Additional Course Information: Business Concentration Elective


Course History

Fall 2018
Title: Corporate Tax (JD/Gen.LLM)
Faculty: Beller, Herbert N. (courses | profile)
Section: 1     Credits: 3.0
Capacity: 70     Actual: 13

Fall 2017
Title: Corporate Tax (JD/Gen.LLM)
Faculty: Beller, Herbert N. (courses | profile)
Section: 1     Credits: 3.0
Capacity: 65     Actual: 12

Fall 2016
Title: Corporate Tax (JD/Gen.LLM)
Faculty: Beller, Herbert N. (courses | profile)
Section: 1     Credits: 3.0
Capacity: 65     Actual: 9