Course Details

Corporate Tax (JD/Gen.LLM)

This course focuses on the U.S. federal income tax treatment of corporations and their shareholders, including both ""C"" corporations (the income of which is taxed at both the corporate and shareholder levels) and ""S"" corporations (the income of which is generally taxed only at the shareholder level on a ""pass-through"" basis). The course is designed to provide a basic, yet comprehensive, grounding in an important area of the tax law that is frequently encountered not only by tax practitioners, but also lawyers who represent clients generally in transactional and other business-related matters. REGISTRATION REQUIREMENTS: Open to 2L and 3L students who have completed the Basic Federal Income Tax course. Students who have had other relevant tax-related instruction (including MBA courses) or work experience may take this course with instructor permission only and must complete the pre-requisite waiver to obtain permission. The course is not open to Tax LLM students.

Catalog Number: BUSCOM 723
Additional Course Information: Business Concentration Elective


Course History

Fall 2019
Title: Corporate Tax (JD/Gen.LLM)
Faculty: Beller, Herbert N. (courses | profile)
Section: 1     Credits: 3.0
Capacity: 70     Actual: 12

Fall 2018
Title: Corporate Tax (JD/Gen.LLM)
Faculty: Beller, Herbert N. (courses | profile)
Section: 1     Credits: 3.0
Capacity: 70     Actual: 13

Fall 2017
Title: Corporate Tax (JD/Gen.LLM)
Faculty: Beller, Herbert N. (courses | profile)
Section: 1     Credits: 3.0
Capacity: 65     Actual: 12

Fall 2016
Title: Corporate Tax (JD/Gen.LLM)
Faculty: Beller, Herbert N. (courses | profile)
Section: 1     Credits: 3.0
Capacity: 65     Actual: 9