Course - Law

Corporate Taxation (Law 647 or 647A) or instructor’s consent

Recommended Courses:  

This course examines the federal income tax consequences of corporate reorganizations, mergers, acquisitions, and divisions, including the transfer or inheritance of losses and other tax attributes, as well as the consolidated returns provisions.


Paul R. McDaniel, Martin J. McMahon, Jr., and Daniel L. Simmons, Federal Income Taxation of Corporations (3d ed. 2006), including the supplement and associated study problems

Course Format

Lecture and class discussion, with a heavy reliance on the study problems that accompany the casebook.

Written Assignments

Students will be expected to prepare answers to the study problems assigned for each class.  Pre-designated student presenters will be asked to present their answers in class.  The study problems will not be turned in or graded.

Type of Exam

The exam will be a 3-hour open-book, open-notes exam.

Basis for grading

Students may earn up to 5 class participation points out of 100 total possible points for the course.

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