ADVANCED CORPORATE REORGANIZATIONS (2) (TAX 410)

Professor Michael Kliegman

Detailed study of corporate reorganizations, including acquisitions, divisive reorganizations and recapitalizations, treatment of boot, basis provisions, assumption of liabilities, carryover of corporate tax attributes, and restrictions on loss companies.

Prerequisite: Federal In¬come Tax: Corporate (TAX 110); open to LL.M students, and J.D. students with permission of the instructor.