Law 249 - Tax Aspects of Mergers & Acquisitions

Faculty listed in alphabetical order – please see faculty specific description for requisite information.

S. Bank

General Course Description:

This course surveys the taxation of reorganizations and other adjustments involving continuing businesses, including mergers, asset and stock acquisitions and other similar shifts of ownership and control, recapitalizations, and divisions, with an emphasis on transactions eligible for nonrecognition treatment under the Code.  Points of focus may include the recognition of gain and loss and the survival and allocation of tax attributes (basis, earnings, and loss carryovers) in these transactions.  Our objective will be to gain a conceptual understanding of the tax treatment of reorganizations and to begin a practical introduction to the tax planning of such business transactions.

Course Information:
​Faculty Term Course Section ​Schedule ​Units Requisite Satisfies SAW
Steven Bank 14F 249 LEC 1 TR 1:45 PM - 3:10 PM 3.0 Yes No
  Pre- or co-requisite: Law 220 Intro to Federal Income Taxation
Previous Course Offerings:
​Faculty Term Course Section ​Schedule ​Units Requisite Satisfies SAW
Steven Bank 13F 249 LEC 1 R 3:00 PM - 4:50 PM 2.0 Yes No