Course Details

Corporate Taxation (LLM Tax)

This required Tax LLM course focuses primarily on the provisions of subchapter C of the Internal Revenue Code as they relate to the federal income tax consequences to corporations and their shareholders of transfers of property into a corporation; non-liquidating and liquidating corporate distributions of property to shareholders; and taxable corporate acquisitions of stock and assets. Limited coverage will also be given to certain types of tax-free corporate reorganizations; corporate "spin-off" transactions; the special "pass-thru" regime applicable to "S" corporations; and so-called "disregarded" and "check-the-box" entities. The course should provide important grounding not only to students who plan to specialize in tax matters, but also to those who represent clients generally in transactional and other business-related matters. PRE-REQUISITES/RESTRICTIONS: Tax LLM students only

Catalog Number: TAXLAW 610
Practice Areas: Business, Corporate,Trans AreaTaxation Practice Area
Additional Course Information: Tax Program Course


Course History

Fall 2018
Title: Corporate Taxation (LLM Tax)
Faculty: Crane, Charlotte (courses | profile)
Section: 1     Credits: 2.0
Capacity: 59     Actual: 50

Fall 2017
Title: Corporate Taxation (LLM Tax)
Faculty: Beller, Herbert N. (courses | profile)
Section: 1     Credits: 2.0
Capacity: 59     Actual: 51

Fall 2016
Title: Corporate Taxation (LLM Tax)
Faculty: Crane, Charlotte (courses | profile)
Section: 1     Credits: 2.0
Capacity: 59     Actual: 51

Fall 2015
Title: Corporate Taxation
Faculty: Crane, Charlotte (courses | profile)
Section: 1     Credits: 2.0
Capacity: 59     Actual: 55