The University of Texas at Austin   School of Law

Main menu:

Spring 2014 - Corporate Tax

Spindler, James C

Credit Hours: 4  Course ID: 479M  Unique # 29610

Meeting Day(s)TimeLocation
TW3:45 - 5:35 pmTNH 3.125
Exam Type  Date Time      Name Range Regular Room Extegrity Room
Final Thursday, May 1 8:30 am - A-Z
2.140
2.140
Registration Information
This course is restricted to upper division students only.

Description
The course examines taxation of corporations and their shareholders.  Basic concepts of taxable income from the Federal Income Tax course are assumed to be already known by enrolled students, including basis, calculation of gain and loss, capital gains, and treatment of nonrecognition transactions.  Representative transactions covered include the formation of a corporation, distributions to shareholders, redemptions of stock, liquidations of corporations, and corporate reorganizations. 

The grade for the course will be based on a final, open book examination. 

Related Course Areas
Tax

Textbooks
Federal Income Taxation of Corporations and Partnerships - Richard L. Doernberg, Howard E. Abrams, Don Leatherman
  Wolters Kluwer, edition: 5th
  ISBN: 9781454824800   (required)
Lathrope's Selected Federal Taxation Statutes and Regulations, with Motro Tax Map, 2014 - Daniel Lathrope
  West Law School
  ISBN: 9780314288981   (required)