CORPORATE REORGANIZATIONS, ADVANCED (2) (TAX410)

Professor tba

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 Income Tax: Corporate (TAX 110); open to LL.M students and to J.D. students with permission of the instructor.