Course Details

Business Taxation

The course will provide an overview of taxation of businesses in the United States. We will begin with an overview of choice of entity from a tax perspective. Then we will look at taxation of C corporations (taxed as separate entities), S corporations (taxed as flow-throughs) and partnerships and LLCs. The course will also build on the Contract Law and Design course, as we will look at the tax provisions of business acquisition agreements. The course will proceed through a combination of lecture, problem sets, and discussion. Prerequisite: Business Formation and Structure; Contract Law and Design; Federal Income Taxation or permission of the instructor.

Catalog Number: BUSCOM 981-0


Course History

Spring 2017
Title: Business Taxation
Faculty: Lawsky, Sarah B. (courses | profile)
Section: 1     Credits: 1.5
Capacity: 25     Actual: 8