LAW 0511:
Corporate Taxation
Spring 2026 • Section 51
• CRN 30663
Course Description
This course provides an overview of the taxation of corporations and their shareholders. It examines the concept of a corporation for tax purposes, corporate formations, debt versus equity, dividends and distributions, penalty taxes on undistributed income, redemptions and partial liquidations, Section 306 stock, liquidations, collapsibility, reorganizations, corporate divisions, affiliated corporations and corporate tax attributes.
Schedule
| Day/Time | Location | Note |
|---|---|---|
| T 5:30-7:20 PM | Klein 8A | Online Synchronous or in-person |
Registration Info
Registration Notes
Synchronous online or in person participation permitted
Pre-Requisites
You must have completed the following courses before enrolling in this course:
- LAW 0600 (Taxation)