Apart from their assigned mod courses, 1L students may only enroll in courses offered as 1L electives. A complete list of these courses can be found on the 1L Elective Listings page. 1L students must use the 1L class number listed on the course description when enrolling.
258.71 sec. 001 - Corporate Tax Basics (Spring 2025)
Instructor: Mark P Gergen (view instructor's teaching evaluations - degree students only | profile)
View all teaching evaluations for this course - degree students only
Units: 1
Grading Designation: Credit Only
Mode of Instruction: In-Person
Meetings:
M 3:35 PM - 5:25 PM
Location: Law 123
On 2025-01-13
M 3:35 PM - 5:25 PM
Location: Law 123
On 2025-01-27
M 3:35 PM - 5:25 PM
Location: Law 123
On 2025-02-03
M 3:35 PM - 5:25 PM
Location: Law 123
On 2025-02-10
M 3:35 PM - 5:25 PM
Location: Law 123
On 2025-02-24
M 3:35 PM - 5:25 PM
Location: Law 123
On 2025-03-10
M 3:35 PM - 5:25 PM
Location: Law 123
On 2025-03-17
Course End: March 17, 2025
Enrollment info:
Enrolled: 4
Waitlisted: 0
Enroll Limit: 12
As of: 02/15 11:55 PM
This 1-unit class is open only to people taking Partnership Tax concurrently. It will cover basic topics in Corporate Tax. When possible, coverage of a topic will be timed to the related topic in Partnership Tax. We will cover the rules on formation, assumption of liabilities, debt vs. equity, dividends, property distributions, redemptions, stock distributions, complete liquidations, and taxable corporate acquisitions. To apply for this class, students enrolled in Partnership Tax must email Professor Mark Gergen (mgergen@berkeley.edu) with their stated interest in this course by November 25th.
Attendance at the first class is mandatory for all currently enrolled and waitlisted students; any currently enrolled or waitlisted students who are not present on the first day of class (without prior permission of the instructor) will be dropped. The instructor will continue to take attendance throughout the add/drop period and anyone who moves off the waitlist into the class must continue to attend or have prior permission of the instructor in order not to be dropped.
Submit teaching evaluations for this course between 17-MAR-25 and 22-MAR-25
Exam Notes: (TH) Take-home examination
(Subject to change by faculty member only through the first two weeks of instruction)
Exam Length: 1.5 hours
Course Category: Tax Law and Policy
This course is listed in the following sub-categories:
Business Law
If you are the instructor or their FSU, you may add a file like a syllabus or a first assignment to this page.
Readers:
No reader.
Books:
Instructor has not yet confirmed their textbook order, please check back later.