Section Description Provided by Instructor
This course deals with the tax considerations involved in the formation, operation, reorganization, and liquidation of corporations. It analyzes the relevant sections of the Internal Revenue Code and regulations and explores alternative directions that the law might have taken. From policy and practical perspectives, the course examines the tensions between large and small businesses, corporations and individuals, managers and shareholders, profitable and unprofitable enterprises, and tax avoiders and the government.
MW 10:40a - 12:00p
Method of Evaluation
J.D. Writing Credit
Federal Income Tax