Course Details

S Corporations and Other Specially Taxed Entities

This course focuses primarily on the federal income taxation of corporations and shareholders eligible for single-tax/"pass-thru" treatment under subchapter S of the Internal Revenue Code (including the substantial interface between subchapters "C" and "S"). Course coverage also includes an introduction to "disregarded entities," "check-the-box" corporations, and other special corporate tax regimes applicable to certain closely-held entities. REGISTRATION REQUIREMENTS: BUSCOM 690 Basic Federal Income Tax or enrollment in the Tax LLM program is a pre-requisite for this course. The course is not open to JD students who have taken the JD Corporate Tax course.

Catalog Number: TAXLAW 602


Course History

Fall 2020
Title: S Corporations and Other Specially Taxed Entities
Faculty: Beller, Herbert N. (courses | profile)
Section: 1     Credits: 2.0
Capacity: 70     Actual: 17

Fall 2019
Title: S Corporations
Faculty: Beller, Herbert N. (courses | profile)
Section: 1     Credits: 2.0
Capacity: 45     Actual: 19

Fall 2018
Title: S Corporations
Faculty:
Section: 1     Credits: 2.0
Capacity: 45     Actual: 24