Skip to content

Corporate Taxation

B700 is taught by L. Lederman, Riffle

(Prerequisite class work: Introduction to Income Tax or, with the professor s permission, comparable academic or professional work)

This course focuses on the federal income taxation of corporations and their shareholders. It covers both C corporations (which are taxed at the corporate level) and S corporations (electing small business corporations, which generally experience pass-through taxation), including many topics that apply to both types of corporations. Topics covered include: choice of business entity; the tax consequences of corporate formations, distributions to shareholders, redemptions of stock and liquidation of a corporation; and basic mergers and acquisitions, both taxable and tax-deferred.

Class grades will be determined based on students performances on a modified open book final exam. Each student s final grade will be subject to a maximum half letter grade adjustment, up or down, for classroom participation, or lack thereof, respectively.

Assigned readings will be provided in the class session by class session syllabus. In response to last year s course evaluations, the readings will be narrowly tailored to focus on the materials actually to be discussed in class.

The pace of the course will be dictated by the speed with which the key tax topics are mastered by the students. Weekly office hours at the law school (exact times and dates to be determined) for students who may require additional help in mastering the subjects will be offered.