Courses 2012 - 2013
LAW T 531 Advanced Transactional Tax Problems
An examination, through the use of the problem method, of several important aspects relating to corporate taxation including consolidated tax returns, limitations on the use of tax benefits with respect to affiliated corporations, the carryover of and limitations on corporate tax attributes, certain nonacquisitive reorganizations, debt vs. equity classification issues and corporate penalty taxes (such as the accumulated earnings tax and the personal holding company tax). Prerequisite: Law T501 Taxation of Corporations and Shareholders. It is also recommended that students successfully complete Law T530 Corporate Reorganizations and Acquisitions prior to enrollment.
Course Sections and Instructors