Corporate Tax (Rothenberg) - online
TR 10:30AM - 11:50AM
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.
"Federal Income Taxation of Corporations and Partnerships " by Abrams/Leatherman