Course - Law

Federal Income Taxation (646)

Recommended Courses:

Corporations I (616)


An analysis of the federal income taxation of regular C corporations and their shareholders in the organization, financing, operation, purchase and sale, and liquidation of corporations, as well as a comparison with S corporations and their shareholders.


Lind, Schwarz, Lathrope and Rosenberg, Fundamentals of Corporate Taxation: Cases and Materials (7th edition) ISBN-13: 9781599413860

Federal Income Tax, Code and Regulations, Selected Section, 2010, CCH (Dickinson, ed)

Bittker & Eustice, Federal Income Taxation of Corporations and Shareholders: Softback Student Edition (7th ed. 2000, Warren, Gorham & Lamont) with latest cumulative supplement.

Course Format

Classroom discussion of cases and analysis of problems.

Written Assignments


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 area or who wish to do some tax work while in the general practice of law or in some related specialization to that of tax.

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