LAW 0511:
Corporate Taxation
Spring 2026 • Section 51
Course offerings for are still tentative. The information below is subject to change.
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 |
|---|---|
| T 6:00-7:50 PM | TBA |
Registration Info
Pre-Requisites
You must have completed the following courses before enrolling in this course:
- LAW 0600 (Taxation)
Book List/Materials
Materials To Be Announced