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Spring 2015
5352 Corporate Tax - WELLS- 23056

Professor(s): Bret Wells (FACULTY)

Credits: 3

Course Areas: Taxation 

Time: 1:00p-2:30p  MWLocation:  

Course Outline: The following information is provided with respect to the Corporate Taxation course. Objective: This course will provide comprehensive treatment of the federal income tax law applicable to corporations and their shareholders. Topics to be covered include: a) The formation of corporations and transfers of assets to controlled corporations; b) The capital structure of a corporation; c) Distributions from corporations (e.g., dividends, redemptions & liquidations); d) Special types of corporations (e.g., S corporations); e) Corporate reorganizations, mergers, restructurings, etc., and f) Affiliated corporations.The objective is to consider both the technical rules and the underlying policy objectives of the corporate income tax rules, with particular emphasis on current transactions and tax planning.

Course Syllabus: Syllabus updated 11/19/14

Course Notes:   

Prerequisites: Yes  Prerequisite: Federal Income Taxation

First Day Assignments: Read Schwarz casebook pages 1-67 and be prepared to discuss the Bollinger case and the Intermountain Lumber case.

Final Exam Schedule: 05/08/15 2-5pm      

This course will have:
Exam:
Paper:

Satisfies Skills Course Requirement: No
Satisfies Senior Upper Level Writing Requirement: No

Course Materials (10/8/2014 1:14:22 PM)

Book Required