Law 291 - Taxation of Business Enterprises

Jason Oh

Jason Oh

Professor of Law
B.A., Harvard University, 2004
J.D., Harvard Law School, 2007
UCLA Faculty since 2012
Course Description:

This course examines the taxation of corporations, partnerships, and limited liability companies. Business transactions will be emphasized, and topics will include the formation, operation and liquidation of these business entities as well as mergers and acquisitions involving them.

Course Learning Outcomes:

By the end of this class, students will have:

1. Gained a foundation in corporate and partnership taxation

2. Gained experience in reading and interpreting statutory and regulatory materials

3. Learned some basic tax planning skills

4. Been exposed to the public policy issues raised by corporate and partnership taxation

Course Information:
​Faculty Term Course Section ​Schedule ​Units Requisite Satisfies SAW
Jason Oh 20S 291 LEC 1 TR 1:10 PM - 3:10 PM 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 2020 LEC 1
Bank and Stark. Corporate and Partnership Income Tax Code and Regulations: Selected Sections   2019-2020 ed.   
ISBN: 9781642429145. Foundation Press. REQUIRED $42.00
Peroni and Bank. Cases and Materials on Taxation of Business Enterprises  4th ed.  
ISBN: 9780314194879. West. REQUIRED $245.00