326 Corporate Taxation
A study of the provisions of the Internal Revenue code governing the tax effects of the major events that occur in the life span of a corporation, including the taxation of distributions to shareholders and the formation, reorganization, and liquidation of corporations.
No papers are required, but class participation is expected. Students interested in taxation should take this course; it also has application to general corporate practice (mergers and acquisitions).
It is strongly recommended that students take Business Associations before taking Corporate Taxation
Federal Income Taxation is a prerequisite (waivable at the discretion of the instructor for a student with a comparable tax background acquired in some other way).
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Spring 2025
Course Number | Course Credits | Evaluation Method | Instructor | ||
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326.01 | 3 |
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Lawrence A. Zelenak | ||
A study of the provisions of the Internal Revenue code governing the tax effects of the major events that occur in the life span of a corporation, including the taxation of distributions to shareholders and the formation, reorganization, and liquidation of corporations. No papers are required, but class participation is expected. Students interested in taxation should take this course; it also has application to general corporate practice (mergers and acquisitions). It is strongly recommended that students take Business Associations before taking Corporate Taxation Federal Income Taxation is a prerequisite (waivable at the discretion of the instructor for a student with a comparable tax background acquired in some other way). Degree RequirementsPre/Co-requisitesNone |
Spring 2024
Course Number | Course Credits | Evaluation Method | Instructor | ||
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326.01 | 3 |
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Lawrence A. Zelenak | ||
A study of the provisions of the Internal Revenue code governing the tax effects of the major events that occur in the life span of a corporation, including the taxation of distributions to shareholders and the formation, reorganization, and liquidation of corporations. No papers are required, but class participation is expected. Students interested in taxation should take this course; it also has application to general corporate practice (mergers and acquisitions). It is strongly recommended that students take Business Associations before taking Corporate Taxation Federal Income Taxation is a prerequisite (waivable at the discretion of the instructor for a student with a comparable tax background acquired in some other way). Syllabus: 326-01-Spring2024-syllabus.pdf42.12 KB Degree RequirementsPre/Co-requisitesNone |
Spring 2023
Course Number | Course Credits | Evaluation Method | Instructor | ||
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326.01 | 3 |
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Lawrence A. Zelenak | ||
A study of the provisions of the Internal Revenue code governing the tax effects of the major events that occur in the life span of a corporation, including the taxation of distributions to shareholders and the formation, reorganization, and liquidation of corporations. No papers are required, but class participation is expected. Students interested in taxation should take this course; it also has application to general corporate practice (mergers and acquisitions). It is strongly recommended that students take Business Associations before taking Corporate Taxation Federal Income Taxation is a prerequisite (waivable at the discretion of the instructor for a student with a comparable tax background acquired in some other way). Degree RequirementsPre/Co-requisitesNone |
Spring 2022
Course Number | Course Credits | Evaluation Method | Instructor | ||
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326.01 | 3 |
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Lawrence A. Zelenak | ||
A study of the provisions of the Internal Revenue code governing the tax effects of the major events that occur in the life span of a corporation, including the taxation of distributions to shareholders and the formation, reorganization, and liquidation of corporations. No papers are required, but class participation is expected. Students interested in taxation should take this course; it also has application to general corporate practice (mergers and acquisitions). It is strongly recommended that students take Business Associations before taking Corporate Taxation Federal Income Taxation is a prerequisite (waivable at the discretion of the instructor for a student with a comparable tax background acquired in some other way). Degree RequirementsPre/Co-requisitesNone |
Spring 2021
Course Number | Course Credits | Evaluation Method | Instructor | ||
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326.01 | 3 |
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Lawrence A. Zelenak | ||
A study of the provisions of the Internal Revenue code governing the tax effects of the major events that occur in the life span of a corporation, including the taxation of distributions to shareholders and the formation, reorganization, and liquidation of corporations. No papers are required, but class participation is expected. Students interested in taxation should take this course; it also has application to general corporate practice (mergers and acquisitions). It is strongly recommended that students take Business Associations before taking Corporate Taxation. Degree RequirementsPre/Co-requisitesFederal Income Taxation |
Spring 2020
Course Number | Course Credits | Evaluation Method | Instructor | ||
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326.01 | 3 |
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Lawrence A. Zelenak | ||
A study of the provisions of the Internal Revenue code governing the tax effects of the major events that occur in the life span of a corporation, including the taxation of distributions to shareholders and the formation, reorganization, and liquidation of corporations. No papers are required, but class participation is expected. Students interested in taxation should take this course; it also has application to general corporate practice (mergers and acquisitions). It is strongly recommended that students take Business Associations before taking Corporate Taxation. Degree RequirementsPre/Co-requisitesFederal Income Taxation |
Spring 2019
Course Number | Course Credits | Evaluation Method | Instructor | ||
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326.01 | 3 |
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Lawrence A. Zelenak | ||
A study of the provisions of the Internal Revenue code governing the tax effects of the major events that occur in the life span of a corporation, including the taxation of distributions to shareholders and the formation, reorganization, and liquidation of corporations. No papers are required, but class participation is expected. Students interested in taxation should take this course; it also has application to general corporate practice (mergers and acquisitions). It is strongly recommended that students take Business Associations before taking Corporate Taxation. Degree RequirementsPre/Co-requisitesFederal Income Taxation |
Spring 2018
Course Number | Course Credits | Evaluation Method | Instructor | ||
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326.01 | 3 |
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Lawrence A. Zelenak | ||
A study of the provisions of the Internal Revenue code governing the tax effects of the major events that occur in the life span of a corporation, including the taxation of distributions to shareholders and the formation, reorganization, and liquidation of corporations. No papers are required, but class participation is expected. Students interested in taxation should take this course; it also has application to general corporate practice (mergers and acquisitions). It is strongly recommended that students take Business Associations before taking Corporate Taxation. Degree RequirementsPre/Co-requisitesFederal Income Taxation |
Spring 2017
Course Number | Course Credits | Evaluation Method | Instructor | ||
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326.01 | 3 |
|
Lawrence A. Zelenak | ||
A study of the provisions of the Internal Revenue code governing the tax effects of the major events that occur in the life span of a corporation, including the taxation of distributions to shareholders and the formation, reorganization, and liquidation of corporations. No papers are required, but class participation is expected. Students interested in taxation should take this course; it also has application to general corporate practice (mergers and acquisitions). It is strongly recommended that students take Business Associations before taking Corporate Taxation. Degree RequirementsPre/Co-requisitesFederal Income Taxation |