Corporate Tax (D'Avino)
Faculty
|
|
| Rick D'Avino Lecturer in Law rickdavino@gmail.com |
Additional Information
Satisfies Senior Writing RequirementNo
Class meets in person.
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.
- Please make an appointment to meet with me and I will review/answer questions about what you missed.
Meeting Times/Location
TR 3:00PM - 4:20PM
Gittis Hall 214
Category
Upper-Level
Credits
3.0
While corporate taxation is often described as complex, this edition of Corporate Tax will unlock for aspiring specialists and generalists alike the foundation underlying the taxation of corporations and their shareholders. It will do so in a way that enables all students to have a meaningful and comfortable conversation about corporate tax with anyone from the CEO of a private equity firm to a political activist, thus preparing students to work as tax lawyers, business lawyers, public interest lawyers or, even, politicians.
Recognizing that ~97% of the S&P 500 consists of long-ago-established C corporations, our course in Corporate Taxation will not follow the chronological life of a corporation from "birth" to "death," but rather will proceed in a realistic and practical manner with contemporary corporate transactions grounded in the pages of the Wall Street Journal. The course will not only feature the detail and nuances of the statute and case law but also will emphasize the underlying tax policy and public policy reflected in the Internal Revenue Code and principal cases. In other words, students taking Corporate Taxation will leave knowing how a corporation and its shareholders are taxed, but even more importantly, students will leave knowing why a corporation and its shareholders are taxed as they are currently. In this way, all students will be prepared to understand corporate tax law both today and as it will doubtless change over their whole career.
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
"Alstott's Core Concepts: Corporate and Partnership Taxation in Six Concepts" by Anne L. Alstott |