Course Information

Course Number




Area of Study & Practice

  • Taxation and Estate Planning

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.

Prerequisite: Federal Income Taxation.

Please note that course organization and content may vary substantially from semester to semester and descriptions are not necessarily professor specific. Please contact the instructor directly if you have particular course-related questions.


Lawrence A. Zelenak
Corporate Taxation 326.01
Fall 2015
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