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Spring 2022 Course

Taxation of Business Corporations

Prerequisite: Taxation. Please note, students who completed Corporate Tax A or Corporate Tax B are not eligible to enroll in this course.

Exam Type: In Class

This course covers the major tax law and policy issues involved in the organization, operation, and restructuring of U.S. corporations, including the tax treatment of corporate shareholders. 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 divisions. In the U.S., the structure of these major corporate transactions is very heavily influenced by the applicable tax provisions.