2024-2025 Catalog

TAX-867 Mergers and Acquisitions Taxation

This course examines the IRC corporate provisions of both tax-free and taxable acquisitions and reorganizations in relation to various acquisitive and reorganizational transactions. Topics include acquisition methods such as asset purchase, stock purchase, and contribution and acquisition combinations. Topics also covered include the continuity of enterprise and interest issues in conjunction with the tax treatment accorded a transaction, carryovers, limitations, basis, and consolidated tax returns. The course incorporates professional tax practice via the implementation of a case study approach which requires the examination of Code provisions, case law and current tax practice in devising a tax strategy that identifies the most tax advantaged acquisition or reorganization based on an assigned fact pattern, and the completion of a consolidated tax return.

Credits

3

Prerequisite

Student has satisfied all of the following Student has satisfied all of the following Academic Unit (Computed) in the selection list Accounting, Accounting and Business Law, Business Administration, Business Administration Executive, Business Analytics, Business Law and Ethics, Entrepreneurship, Finance, Health Administration, Information System, Information Systems and Operations Management, INTO Sawyer Business School, Management and Entrepreneurship, Management Studies, Marketing, Moakley Center for Public Management, Public Administration, Public Administration and Health Administration, Sawyer Business School, Strategy and International Business Or Programs of Study any in the selection list Business Economics Major BSBA And Student has satisfied all of the following Students who didn't specify one or more of these Programs of Study or Program Foci Continuing and Professional Studies Graduate And Student has satisfied all of the following Student has completed all of the following course(s) TAX 801 - Federal Taxation of Income, TAX 862 - Taxation of Corporations

Offered

Spring