Enrollment and waitlist data for current and upcoming courses refresh every 10 minutes; all other information as of 6:00 AM.
| 01/19 - 05/14 | ||||||
| M | T | W | Th | F | Sa | Su |
8:15 am |
||||||
Subject: Law (Grad) (LAWS)
CRN: 26430
Online: Some Synchronous | Lecture
Online
Requirements Met:
LLM US Law Elective
This course will examine the tax treatment of the entity and the owners of a "C" corporation, an "S" corporation, a part- nership, and a limited liability company. The course will be useful as an introduction to business taxation to students who are interested in a practice involving tax planning and those interested in a general business practice. Taking an entity life-cycle approach, students will learn the tax con- sequences of organizing, operating, and liquidating these entities. Students will also consider contributions and dis- tributions of money and property, contributions of services, the treatment of losses and the effect of entity-level debt, allocations of tax items among the owners, and sales of own- ership interests. Students will learn the practical applic- ation of the issues studied through some basic drafting assignments. [Prerequisite: Taxation: Federal Income Taxation.]
2 Credits