Details

Corporate Spinoffs and Other Divisive Reorganizations

This course focuses on corporate spin-offs and other transactions designed to qualify for tax-free treatment under section 355 of the Internal Revenue Code, including: in-depth consideration of statutory and regulatory requirements; impact of pre- and post-spin transactions; IRS ruling procedures and policies; roles of outside tax counsel; and examination of actual public company transactions. Students will participate in the drafting of ruling requests, opinion letters, and other documentation associated with such transactions. Final Examination Pre-requisite: Corporate Taxation. Not open to second year JD students who are not enrolled in the Joint Degree Program without the permission of the instructor. Basic Federal Income Tax is a pre-requisite for JD candidates.


Catalog Number: TAXLAW 612
Practice Areas: Business, Corporate,Trans AreaProperty Practice AreaTaxation Practice Area


Course History

Spring 2014
Title: Corporate Spinoffs and Other Divisive Reorganizations
Faculty: Beller, Herbert N. (courses  |  homepage)
Section: 1     Credits: 2.0
Capacity: 65     Actual: 12



Spring 2013
Title: Corporate Spinoffs and Other Divisive Reorganizations
Faculty: Beller, Herbert N. (courses  |  homepage)
Section: 1     Credits: 2.0
Capacity: 30     Actual: 0



Spring 2012
Title: Corporate Spinoffs
Faculty: Beller, Herbert N. (courses  |  homepage)
Section: 1     Type: Lecture     Credits: 2.0
Capacity: 25     Actual: 0



Spring 2011
Title: Corporate Spinoffs and Other Divisive Reorganizations
Faculty: Beller, Herbert N. (courses  |  homepage)
Section: 1     Type: Lecture     Credits: 2.0
Capacity: 25     Actual: 15