This course focuses on the status of the corporate entity in the pattern of federal income taxation and the resulting problems as well as transfers of property in organizing a corporation, corporate capital structures, distributions, stock redemptions, corporate liquidations, and introduction to tax-free reorganizations.

This upper-level, substantive course focuses on the laws, regulations, and policies impacting formation, operation, and dissolution of corporate entities.

Open to Tax LL.M. students.

Recommended for the Following Professional Pathways: Government/Public Sector; Corporate Transactions and Governance; Financial Services and Compliance; Health Care Management and Compliance; International Business; Labor and Employment (Corporate Perspective); Real Estate and Land Use; Tax; Trusts and Estates; Media, Entertainment, Sports, Fashion; General Practice – Transactional

Prerequisite: Federal Income Tax: Individual

3 Credits