|Course||Advanced Corporate Taxation - Law 647B|
|Instructor||John A. Swain View Faculty Page|
|Units||2 - Graded|
Corporate Taxation (Law 647 or 647A) or instructor’s consent
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
Lecture and class discussion, with a heavy reliance on the study problems that accompany the casebook.
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.