LAW-2876 Taxation of Business Entities
This survey course will cover the basics of taxation of business entities. The course includes an introduction to the federal income tax treatment of C corporations and pass-through entities such as partnerships, S corporations, and limited liability companies. The course examines on a comparative basis the formation, operation, and sales and liquidation of these entities. Corporate reorganizations and related transactions are also covered. This course is designed primarily for students interested in business and will focus on identification and resolution of tax issues in common business transactions. Students enrolled in JD/LLM TAX program are not eligable to enroll in this course.
Prerequisite
Student has completed any of the following course(s) LAW 2200 - Basic Fed. Income Tax, LAW 2715 - BASIC FED INC TAX, LAW 923 - BASIC FED INC TAX