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
Prerequisite
LAW-2200