Law 291 - Taxation of Business Enterprises

Steven A. Bank

Vice Dean for Curricular and Academic Affairs and Paul Hastings Professor of Business Law

B.A. University of Pennsylvania, 1991
J.D. University of Chicago, 1994

UCLA Faculty Since 2002

bank@law.ucla.edu

Course Description:

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 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

Course Information:

Faculty	Term	Course	Section	Schedule	Units	Requisite	Satisfies SAW
Steven Bank	21S	291	LEC 1	MTR 9:00 AM - 10:15 AM	4.0	Yes	No
	Prerequisite: Law 220. Introduction to Federal Taxation. Law 230. Business Associations is recommended but not required.

Textbook Information:

Textbook for Spring 2021 LEC 1
Bank and Stark. Corporate and Partnership Income Tax Code and Regulations: Selected Sections 2020-2021 ed. ISBN: 9781684679751. Foundation Press. REQUIRED $42.00
Peroni and Bank. Cases and Materials on Taxation of Business Enterprises 4th ed. ISBN: 9780314194879. West Academic. REQUIRED $245.00

Categories
Business & Tax Law;