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.

Pre/co-requisites: 
Course Frequency*
Course Areas of Practice

Sections

Spring 2017
2017
Course Number Course Credits Evaluation Method Instructor Meeting Day/Times Room

326.01 3
  • Scheduled in-class examination
  • Class participation
Lawrence A. Zelenak MW 11:00-12:20 PM 4047

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
Enrollment Restrictions
None
2015
Fall 2015
Course Number Course Credits Evaluation Method Instructor Meeting Day/Times Room

326.01 3 Lawrence A. Zelenak T/Th 11:00-12:20PM Room 3043
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.Prerequisite: Federal Income Taxation.

Pre/Co-requisites
None
Enrollment Restrictions
None
Spring 2015
Course Number Course Credits Evaluation Method Instructor Meeting Day/Times Room

326.01 3 Gregg D. Polsky Tu/Th 1:45-3:05 pm Room 4045
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.Prerequisite: Federal Income Taxation.

Pre/Co-requisites
None
Enrollment Restrictions
None
2014
Spring 2014
Course Number Course Credits Evaluation Method Instructor Meeting Day/Times Room

326.01 3 Lawrence A. Zelenak Tu/Th 1:30-2:51 pm Tu/Th 1:30-2:51 pm Room 3041
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.Prerequisite: Federal Income Taxation.

Pre/Co-requisites
None
Enrollment Restrictions
None
2013
Spring 2013
Course Number Course Credits Evaluation Method Instructor Meeting Day/Times Room

326.01 3 Lawrence A. Zelenak Tu / Th 1:30-2:51 pm Room 3041
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.Prerequisite: Federal Income Taxation.

Pre/Co-requisites
None
Enrollment Restrictions
None
2012
Spring 2012
Course Number Course Credits Evaluation Method Instructor Meeting Day/Times Room

326.01 3 Lawrence A. Zelenak M/T/Th 9:30-10:25 am M/T/Th 9:30-10:25 am Room 3037
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.Prerequisite: Federal Income Taxation.

Pre/Co-requisites
None
Enrollment Restrictions
None

*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.