Course Details

Corporate Taxation

This 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 and liabilities into corporations, dividend distributions, redemptions, liquidations, taxable stock and asset acquisitions and certain tax-free reorganizations. Coverage is also given to subchapter S corporations and certain other special corporate tax regimes. Registration Requirements: Basic Tax is a prerequisite for this class. 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. Method of Evaluation: Final Examination

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

Course History


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


Fall 2013
Title: Corporate Taxation
Faculty: Crane, Charlotte (courses | profile)
Section: 1     Credits: 2.0
Capacity: 59     Actual: 48


Fall 2012
Title: Corporate Taxation
Faculty: Beller, Herbert N. (courses | profile)
Section: 1     Credits: 2.0
Capacity: 59     Actual: 50


Fall 2011
Title: Corporate Taxation
Faculty: Crane, Charlotte (courses | profile)
Section: 1     Type: Lecture     Credits: 2.0
Capacity: 59     Actual: 53