Corporate Tax (Rothenberg) - online
Faculty
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| Gil Rothenberg Lecturer in Law gilrothenberg@yahoo.com |
Additional Information
Skills Training
Oral Presentations
Other Professional Skills: Students will be required to present, orally, case summaries and solutions to casebook problems, as assigned.
Grading
95% Exam,
5% Other (I will be assigning students to present case holdings and problem solutions during online class sessions. Students who properly prepare such assignments will be included in the list of students whose grade can be raised if they are on the border between two final grades.)
Exam
Short Answer,
Essay,
In Class,
Partial Open Book (Students cannot use commercial materials other than those required for the course.)
No
Class meets online.
Course Continuity
Students are encouraged to stay home if you are ill or experience flu-like symptoms. If you miss a class for any reason, it is still your responsibility to make up the work missed.
I offer the following to students who miss class due to illness:
- Class sessions are regularly recorded. I will make these recordings routinely available on the course site to everyone in the class.
- I will make PowerPoint slides or other class materials routinely available on the course site to everyone in the class.
- When you are better, please make an appointment to meet with me and I will review/answer questions about what you missed.
Meeting Times/Location
TR 10:30AM - 11:50AM
Online
Category
Upper-Level
Credits
3.0
The course will focus on tax issues relating to the formation, capitalization, operation, restructuring, and liquidation of corporate entities (including (very briefly) S corporations). We will also focus on the basic tax issues relating to mergers and acquisitions (taxable and nontaxable) involving C corporations. The course will examine the tax consequences to both the corporation and the shareholder. This course is useful to students considering a tax practice and to students interested in general business practice. Federal Income Tax is a prerequisite (unless waived by me). Students will be expected to have a copy of the assigned casebook, as well as the Federal Corporate Income Tax Code and Regulations (student edition), or have access to those materials online. Since this class will meet online without the benefit of a large whiteboard, I will distribute (on a weekly basis) an electronic version of materials (such as answers to the assigned problems) to make comprehension easier to achieve.
Business and Corporate Law Learning outcomes: Demonstrate a core understanding of business and corporate law; Perform legal analysis in the context of business and corporate law; Communicate effectively on topics related to business and corporate law; Demonstrate an understanding of the interconnection between the world of business and finance and that of business and corporate law, and how they affect other areas of law and society.
Tax Law Learning outcomes: Demonstrate a core understanding of tax law and policy; Perform legal analysis in the context of tax law and policy; Communicate effectively on topics related to tax law and policy; Demonstrate an understanding of how tax law and policy affect other areas of law and business.
Textbooks
"Federal Income Taxation of Corporations and Partnerships " by Abrams/Leatherman |