Corporate Tax B: Mergers, Acquisitions and Divisions

Corporate Tax B: Mergers, Acquisitions and Divisions

Professor Alvin Warren
Fall 2017 course
T 8:10am - 10:10am in Hauser Hall Room 104
2 classroom credits

Prerequisite: Taxation. Permission of the instructor is required to waive the prerequisite.

Exam Type: In-Class

This course covers the major tax law and policy issues that arise in corporate acquisitions, mergers, and divisions. In the U.S., the structure of these major corporate transactions is very heavily influenced by the applicable tax provisions.

The materials for the course are Doernberg, Abrams & Leatherman, Federal Income Taxation of Corporations and Partnerships (5th ed., 2014) and CCH, Federal Income Tax Code and Regulations -- Selected Sections (2017-2018 edition).

Subject Areas: Taxation, Business Organization, Commercial Law, and Finance, Regulatory Law