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).

Course Areas of Practice
Evaluation Methods
  • Final Exam
  • Class participation
Degree Requirements
Course Type
  • Lecture
Learning Outcomes
  • Knowledge and understanding of substantive and procedural law

Sample Syllabi

Spring 2025

2025
Course Number Course Credits Evaluation Method Instructor

326.01 3
  • Final Exam
  • Class participation
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).

Pre/Co-requisites
None

Spring 2024

2024
Course Number Course Credits Evaluation Method Instructor

326.01 3
  • Final Exam
  • Class participation
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

Pre/Co-requisites
None

Spring 2023

2023
Course Number Course Credits Evaluation Method Instructor

326.01 3
  • Final Exam
  • Class participation
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).

Pre/Co-requisites
None

Spring 2022

2022
Course Number Course Credits Evaluation Method Instructor

326.01 3
  • Final Exam
  • Class participation
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).

Pre/Co-requisites
None

Spring 2021

2021
Course Number Course Credits Evaluation Method Instructor

326.01 3
  • Final Exam
  • Class participation
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.

Pre/Co-requisites
Federal Income Taxation

Spring 2020

2020
Course Number Course Credits Evaluation Method Instructor

326.01 3
  • Final Exam
  • Class participation
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.

Pre/Co-requisites
Federal Income Taxation

Spring 2019

2019
Course Number Course Credits Evaluation Method Instructor

326.01 3
  • Final Exam
  • Class participation
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.

Pre/Co-requisites
Federal Income Taxation

Spring 2018

2018
Course Number Course Credits Evaluation Method Instructor

326.01 3
  • Final Exam
  • Class participation
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.

Pre/Co-requisites
Federal Income Taxation

Spring 2017

2017
Course Number Course Credits Evaluation Method Instructor

326.01 3
  • Scheduled in-class examination
  • Class participation
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.

Pre/Co-requisites
Federal Income Taxation

*Please note that this information is for planning purposes only, and should not be relied upon for the schedule for a given semester. Faculty leaves and sabbaticals, as well as other curriculum considerations, will sometimes affect when a course may be offered.