|Course||Corporate Taxation - Law 647A|
|Instructor||John A. Swain View Faculty Page|
|Units||3 - Graded|
Federal Income Taxation (646)
An analysis of the federal income taxation of regular C corporations and their shareholders in their organization, financing, operation, and liquidation.
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.
Classroom discussion of cases and analysis of problems.
|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.
This course is designed for students who desire to practice primarily in the tax, corporate, or transactional law area.