Law 291 - Taxation of Business Enterprises
Steven A. Bank
J.D. University of Chicago, 1994
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.
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||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 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
|Business & Tax Law;|