2020-2021 Law School Catalog

LAW-2995 Taxation of Mergers/Acquistions

The course will primarily examine tax free acquisitive reorganizations. It will explore several of the structures that qualify as a reorganization for purposes of Section 368 of the Internal Revenue Code and the tax implications of the reorganization to the corporations involved and their equity and debt holders. Divisive reorganizations, section 355, will also be introduced. [684] Course updated: November 2, 2017

Credits

2

Prerequisite

LAW-2200