Faculty at the School of Law

Elective Course

Corporate Tax

Professor J. Martin Burke Visiting Assistant Professor Julie Sirrs

3 Credit(s)

LAW 580

This course examines in detail the tax consequences associated with the formation, operation and liquidation of corporations, including Subchapter S corporations. The course emphasizes the nonrecognition rules associated with corporate formation, dividend distributions, stock redemptions, corporate liquidations, the eligibility rules for S corporation status, the operation of the S pass-thru structure, and special rules regarding S corporations that have C corporation history. This course is recommended for all students planning to practice in the business and property transaction areas.