Corporate & Partnership Taxation

Course Description

First, this course covers the tax treatment of corporations and shareholders in transactions including formations, distributions, sales, mergers, divisions, and liquidations. Second, this course covers the tax treatment of partnerships and LLCs, as well as their owners, in transactions including formations, distributions, sales, and liquidations, plus the issues of allocating income and deductions. The focus will be on solving problems that simulate real-world situations that clients are likely to face. This class will be useful not only to future tax lawyers, but also to anyone interested in business law.

Pre-requisite: Income Taxation

Current and Previous Instructors

Andrew Blair-Stanek

Key to Codes in Course Descriptions

P: Prerequisite
C: Prerequisite or Concurrent Requirement
R: Recommended Prior or Concurrent Course

Currently Scheduled Sections

CRN: 23454

Semester Spring '27
Credits 4
Schedule Tues: 9:50-11:50
Thurs: 9:50-11:50
Day
Instructor Andrew Blair-Stanek
Limits Enrollment Limit: 24