Skip Navigation

LAW 0539: Corporate Tax II: Mergers & Acquisitions
Fall 2022 • Section 21

Course Description

A detailed study of non-taxable corporate acquisitive reorganizations, divisive reorganizations, IRC 351 acquisitions, “E” Recaps and “F” reorganizations. Emphasis will be placed on how the above transactions are used in current transactional planning. Attention will also be paid to taxable acquisition techniques under IRC 338 and IRC 336(e) and how these transactions compare with non-taxable acquisitions. Textbook reading will be supplemented with Treasury Regulations, Revenue Rulings and selected cases. Classes will revolve around powerpoint presentations and working through problems.


Day/Time Location
Th 5:30-7:20 PM Klein 7A

Course Details

  • Joseph Sedlack
Credit Hours

2 Credits



Course Type
  • Exam
Course Modality


Fulfills J.D. Requirement


  • LL.M. in Taxation

Registration Info

Registration Notes

This is a Graduate Tax Program course. JD students must obtain permission to register from Andrew Weiner, Director of Grad Tax Program.


You must have completed the following courses before enrolling in this course:

  • LAW 0511 (Corporate Taxation )

Book List/Materials