Law 291 - Taxation of Business Enterprises
This course introduces students to the federal income taxation of corporations, partnerships and limited liability companies. Topics covered will include choosing the appropriate entity, formation of the entity, operation and distribution, sales of interests, tax-free reorganizations, and liquidations.
Law 230. Business Associations is recommended but not required.
Course Specific Learning Outcomes:
Be able to (1) structure a business entity or transaction consistent with a client's tax and non-tax objectives and (2) interpret and apply the Tax Code and Regulations in a particular set of circumstances
|Steven Bank||19S||291||LEC 1||MTW 1:45 PM - 3:00 PM||4.0||Yes||No|
|Jason Oh||17S||291||LEC 1||MW 3:20 PM - 5:20 PM||4.0||Yes||No|
|Prerequisite: Law 220. Intro to Federal Income Taxation.|
|Steven Bank||18S||291||LEC 1||MWR 1:45 PM - 3:00 PM||4.0||Yes||No|
|Prerequisite: Law 220. Introduction to Federal Income Taxation|