Taxation of Affiliated Corporations
Many important rules of U.S. corporate taxation are overridden by the consolidated return regulations, and most large U.S. corporate groups elect to be governed by these regulations. This course examines the impact of the consolidated return regulations in detail and also considers other tax problems of affiliated groups.
This upper-level substantive course examines the impact of consolidated tax return regulations and related issues on affiliated groups.
Recommended for the following Professional Pathways: Tax; Corporate Transactions and Governance
Pre-requisite: Federal Income Tax: Corporate
Open to Tax LL.M. students.