Advanced Corporate Tax

Catalog description

This course follows Corporate and Partnership Tax. The principal focus is on taxable and nontaxable acquisitions of a corporate business. The first part of the course focuses on taxable asset sales and stock sales; the second part explores and analyzes the detailed statutory and common law requirements with respect to "non-taxable" acquisitive reorganizations (mergers, stock/asset acquisitions), "nontaxable" divisive reorganizations (spinoffs, split-offs, split-ups) and other nontaxable corporate adjustments (recapitalizations, reincorporations). Please note: Corporate and Partnership Tax is a pre-requisite for this course.