326.01 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.

Spring 2017

Course Number Course Credits Evaluation Method Instructor Meeting Day/Times Room
326.01
Course Credits
Scheduled in-class examination
Class participation
Lawrence A. Zelenak MW 11:00-12:20 PM 4047
Sakai site: https://sakai.duke.edu/portal/site/LAW.326.01.Sp17
Email list: LAW.326.01.Sp17@sakai.duke.edu
Course
Degree Requirements
Course Requirements - JD
Course Requirements - JD-LLM-LE
Course Areas of Practice