Corporate Tax B: Mergers, Acquisitions and Divisions

Corporate Tax B: Mergers, Acquisitions and Divisions

Professor Howard Abrams
Fall 2018 course
M, T 10:30am - 11:30am in WCC Room 3015
2 classroom credits

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). 

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