Spring 2014 - Corporate Tax
Spindler, James C
Credit Hours: 4 Course ID: 479M Unique # 29610
|TW||3:45 - 5:35 pm||TNH 3.125|
Thursday, May 1
8:30 am -
This course is restricted to upper division students only.
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.
Related Course Areas
The grade for the course will be based on a final, open book examination.
Federal Income Taxation of Corporations and Partnerships
- Richard L. Doernberg, Howard E. Abrams, Don Leatherman
Wolters Kluwer, edition: 5th
Lathrope's Selected Federal Taxation Statutes and Regulations, with Motro Tax Map, 2014
- Daniel Lathrope
West Law School