258.7 sec. 001 - Corporate Tax (Fall 2024)
Instructor: Eric P Rakowski (view instructor's teaching evaluations - degree students only | profile)
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Units: 3
Grading Designation: Graded
Mode of Instruction: In-Person
Meeting:
MTu 2:10 PM - 3:25 PM
Location: Law 134
From August 19, 2024
To December 02, 2024
Course End: December 02, 2024
Class Number: 34191
Enrollment info:
Enrolled: 13
Waitlisted: 0
Enroll Limit: 25
As of: 11/28 12:03 PM
This course covers the federal income taxation of corporations. It follows the tax life of a corporation, from its formation, to its distribution of cash or property to shareholders, to its eventual liquidation. It also covers the tax aspects of corporate mergers, acquisitions, and divisions, such as the spin-off of a corporate subsidiary. Although most of the emphasis is on large, publicly traded, Subchapter C corporations, the course covers the contrasting tax treatment of smaller, Subchapter S corporations as well. (Most small businesses in the US are organized as Subchapter S corporations or as LLC that elect to be taxed as partnerships.) The course does not require any mathematical expertise and is designed for those considering general or corporate practice as well as for students with a special interest in tax law. A prior course in Income Tax is helpful but not required.
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Exam Notes: (F) In-class final exam
(Subject to change by faculty member only through the first two weeks of instruction)
Exam Length: 3 hours
Course Category: Tax Law and Policy
This course is listed in the following sub-categories:
Business Law
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