Corporate Tax

Section 1, Spring 22

Schedule Information

Enrollment: 28/40
Credits: 4
Day Time Room Start Date End Date
  • TR
  • 0800-0950
  • WB104
01/25/2022 04/28/2022

Course Description

This course deals with the problems and considerations involved in the formation, operation, reorganization, acquisition, and liquidation of corporations. It analyzes the relevant sections of the Internal Revenue Code and regulations and explores alternative directions that the law might have taken. From policy and practical perspectives, it highlights the tensions inherent in the taxation of business income earned by a corporation. The course is principally taught through problem sets and questions provided in the materials.

Course Requirements

Exam Info:
Midterm Type (if any): None
Description: None

Final Type (if any): Flex
Description: Flex exam at end of semester.

Written Work Product
Written Work Product:

Other Work

Other Course Details
Prerequisites: (Federal Income Tax (6106)) Concurrencies: None
Mutually Exclusive With: None
Laptops Allowed: Yes
First Day Attendance Required: No
Course Resources: To be announced.
Course Notes:

Graduation Requirements

*Satisfies Writing Requirement: No
**Credits For Prof. Skills Requirement: No
Satisfies Professional Ethics: No

*If “Yes,” then students are required to submit a substantial research paper in this course, which means students do not need to submit any form to SRO for this paper to meet their upper-level writing requirement. If “No,” then students must submit a “special request” e-form to SRO (available via LawWeb) no later than five weeks after the start of the term for a paper in this class to be counted toward the upper-level writing requirement.

**Yes indicates course credits count towards UVA Law’s Prof. Skills graduation requirement, not necessarily a skills requirements for any particular state bar.

Schedule No.
122217502
Law No.
LAW8006
Modified Type
Lecture
Cross Listed: No
Cross-Listed Course Mnemonic:
Concentrations: Tax Law
Public Syllabus Link: None
Evaluation Portal Via LawWeb Opens: Friday, April 15, 12:01 AM
Evaluation Portal Via LawWeb Closes: Sunday, May 01, 11:59 PM
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