Course Description


Course	Corporate Taxation - Law 647A
Instructor	John A. Swain View Faculty Page
Email	john.swain@law.arizona.edu
Units	3 - Graded
Prerequisites:	Federal Income Taxation (646)
Recommended Courses:
Overview	An analysis of the federal income taxation of regular C corporations and their shareholders in their organization, financing, operation, and liquidation.
Materials	Paul R. McDaniel, Martin J. McMahon, Jr., and Daniel L. Simmons, Federal Taxation of Corporations (latest edition) and Study Problems. REQUIRED. You will also need access to the relevant sections of the Internal Revenue Code and Treasury Regulations.
Course Format	Classroom discussion of cases and analysis of problems.
Written Assignments	None
Type of Exam	Open book essay exam. The exam will be discussed in detail during the semester.
Basis for grading	Based on class participation and the final examination.
Additional Comments	This course is designed for students who desire to practice primarily in the tax, corporate, or transactional law area.