Topics in Corporate and Tax Law

Catalog description

This course is designed to teach students about the federal income taxation of corporations and provide an overview of federal estate and gift taxation law. Half of the course will be allocated to topics in federal income taxation of corporations and half of the course will be allocated to topics in federal estate and gift taxation. This course will deepen students' understanding of taxed corporate entities by focusing on topics such as mergers and acquisitions; bankruptcy; corporate tax reform; and tax exemption among other topics. Additional topics covered will include valuation; power of appointment and revocation; and tax exclusions and deductions (marital and charitable).