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. 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. PRE-REQUISITES/RESTRICTIONS: Tax LLM students only
Catalog Number: TAXLAW 610
Practice Areas: Business, Corporate,Trans Area, Taxation Practice Area
Additional Course Information: Tax Program Course
Course History
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
Fall 2017
Title: Corporate Taxation (LLM Tax)
Faculty: Beller, Herbert N.
(courses | profile)
Section: 1
Credits: 2.0
Capacity: 59 Actual: 51