This course covers the federal income tax issues involved in the organization, operation, and restructuring of U.S. corporations. The course provides the tax background necessary for understanding and participating in the creation of many types of business transactions of both publicly and closely held enterprises, including acquisitions, liquidations, mergers, and spinoffs.
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 (2013-14 edition).
Prerequisite: Taxation is a prerequisite for this course, or you must seek permission from the instructor. Corporations is a recommended preparation