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. Course materials include relevant provisions of the Internal Revenue Code and underlying Treasury Department regulations; a leading treatise on corporate taxation; and selected case law, Internal Revenue Service revenue rulings and other administrative pronouncements. Class sessions will focus primarily upon discussion of various power point slides that illustrate application of the relevant tax principles and rules in specific transactional contexts commonly encountered in practice. 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. The course grade will be determined based on a final examination as well as classroom participation. Registration Requirements: Basic Federal Income Tax or enrollment in the Tax LLM program is a pre-requisite for this course. Non-TaxLLM students may not bid on this course, but may enroll during the add/drop period if there are open seats and they have met the pre-requisite.

Catalog Number: TAXLAW 610
Practice Areas: Business, Corporate,Trans AreaTaxation Practice Area
Additional Course Information: LLM tax course open to JD students


Course History

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

Fall 2014
Title: Corporate Taxation
Faculty: Crane, Charlotte (courses | profile)
Section: 1     Credits: 2.0
Capacity: 59     Actual: 46