Federal Income Taxation II ( Corporate Tax )

Federal Income Taxation II ( Corporate Tax )

Course Number: LAW 713
Course Credits: 3
The law of corporate taxation with emphasis on organization and capitalization, distributions, redemptions, liquidations, and sale of interests therein is studied. Emphasis is on the relevant provisions of the Internal Revenue Code and applicable Treasury Regulations. Problems and case law are used throughout the course. Prerequisite: Federal Income Taxation