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

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).

Spring 2023

Course Number Course Credits Evaluation Method Instructor
Course Credits
Final Exam
Class participation
Lawrence A. Zelenak
Sakai site: https://sakai.duke.edu/portal/site/LAW-326-01-Sp23
Email list: LAW-326-01-Sp23@sakai.duke.edu
Degree Requirements
Course Requirements - JD
Course Requirements - JD-LLM-LE
Course Areas of Practice