Prerequisite: This course is open to JD 3Ls who have completed Corporate Tax A previously.
Exam Type: In Class
This course will cover both taxable and tax-free reorganizations of corporations including stock and asset acquisitive reorganizations as well as divisive and one-party reorganizations. Time permitting, we also will cover tax attribute carryovers and limitations.
The text for the course is Doernberg, Abrams & Leatherman, Federal Income Taxation of Corporations and Partnerships (5th ed. 2014).