LAW Corporate Income Taxation
Business Law: Commercial Transactions & Licensing

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Item is good for 91 routes, rollover orange dots above to see which ones! LAW 351 Corporate Income Taxation Law School Recommended for route(s): [ Litigation ] [ Academia ] [ Regulatory & Policy ] [ Transactional ] Business Law: Commercial Transactions & Licensing Why it is relevant for ... [ Litigation ] as a Key Elective : For any civil litigation practice, a basic understanding of business principles is key, as much of civil litigation involves corporations, whether it's two corporations litigating against each other, or a government agency or public interest organization suing a corporation for alleged wrongdoing. As tax consequences are often one of the drivers in structuring deals and contracts, it can be useful for a litigator to understand the basics. This course examines the federal income tax consequences of a number of broad topics related to corporate formation, operation and reorganization. [ Academia ] [ Regulatory & Policy ] as a Key Elective : Tax is often mentioned by business lawyers as useful background for any career in business law, without regard to a focus on a specific career orientation. As a foundational course, tax is a building block for more advanced business law courses. This class will examine the federal income tax consequences of the following topics: incorporation, corporate capital structure; dividends and redemptions; mergers and reorganizations; liquidations and the transferability of tax attributes. [ Transactional ] as a Foundational Course : Tax is often mentioned by business lawyers as useful background for any career in business law, without regard to a focus on a specific career orientation. As a foundational course, tax is a building block for more advanced business law courses. This class will examine the federal income tax consequences of the following topics: incorporation, corporate capital structure; dividends and redemptions; mergers and reorganizations; liquidations and the transferability of tax attributes. General course Description: Overview of federal taxation of corporate entities. Course will address choice of entity (corporate or non-corporate), formation issues, and taxation of income and dividends. Approximately half of the class will be devoted to taxable and non-taxable acquisitions and reorganizations. Course Style: A Substantive/Statutory course deals with law, theory, and policy in the context of a particular code or statutory scheme. Course Frequency: Offered once a year |