Corporate Tax

Section 1, Fall 15

Schedule Information

Enrollment: 18/64
Credits: 4

Course Description

This course deals with the tax issues 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 and gives special emphasis to current law challenges. The course is principally taught through problem sets and questions provided in the materials.

Course Requirements

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

Final Type (if any):
Description:

Written Work Product
Written Work Product:

Other Work
Flex examination at end of the semester.

Other Course Details
Prerequisites: Federal Income Tax (or written permission from Instructor to SRO waiving this prerequisite). Concurrencies: None
Mutually Exclusive With:
Laptops Allowed: Yes
First Day Attendance Required: No
Course Notes:

Graduation Requirements

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

*Yes means professor requires everyone in the course to submit a substantial research paper (which is the requirement standard in Academic Policies), so no paperwork required to be submitted to SRO. No means student must timely submit paperwork to SRO if intending to use a paper in this course to satisfy the 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.

General Information

Schedule No.
115821160
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:
Evaluation Portal Via LawWeb Closes: