Course Details

Corporate Taxation (LLM Tax)

This course focuses primarily on the federal income tax treatment of "C" corporations and their shareholders in connection with transfers of property and liabilities into corporations; dividend distributions, stock redemptions and liquidations; and taxable stock and asset acquisitions. Significant coverage is also given to the special single-tax/pass-thru regime applicable to eligible "S" corporations. PRE-REQUISITES/RESTRICTIONS: BUSCOM 690 Basic Federal Income Tax or enrollment in the Tax LLM program is a pre-requisite for this course.

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


Course History

Fall 2021
Title: Corporate Taxation (LLM Tax)
Faculty: Beller, Herbert N. (courses | profile)
Section: 1     Credits: 2.0
Capacity: 59     Actual: 55

Fall 2020
Title: Corporate Taxation (LLM Tax)
Faculty: Crane, Charlotte (courses | profile)
Section: 1     Credits: 2.0
Capacity: 70     Actual: 57

Fall 2019
Title: Corporate Taxation (LLM Tax)
Faculty: Crane, Charlotte (courses | profile)
Section: 1     Credits: 2.0
Capacity: 59     Actual: 51

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