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Course Descriptions
USC Gould School of Law

Corporate Taxation     LAW-644

This course provides an introduction to the federal income taxation of corporations and their shareholders. The course reviews the tax considerations relevant to each stage in the life cycle of a corporation, including formation, the selection of a capital structure, non-liquidating distributions, redemptions and liquidations, as well as business combinations and divestitures.

Units 2, 3, 4
Grading Options Numeric or CR/D/F
Exam Type In-class Exam
Writing Requirement No
Skills/Experiential Requirement No
Prerequisites Taxation (LAW 600), or Permission of Instructor
Recommended Preparation Business Organization (LAW 603) may be helpful, but not required

Grading Options: vary with the professor

Professors Teaching This Course