University of Miami School of Law CourseLink Course Description - Online System
 StudentLink New   Concentration/Area of Focus Registration New     Attendance System New

Fall 2019

Course Description
This course focus considers the basic tax consequences of transactions involving corporations and shareholders. Topics covered include the formation, operation and liquidation of corporations; the treatment of distributions; the disposition of corporate businesses by asset or stock sales; and corporate reorganizations. The course will appeal to students seeking an advanced course in taxation or who are interested in business law generally.

Course Schedule
Dates Day Time Room
08-12-2019 - 11-21-2019   TR  2:00 PM-3:20 PM F402

Course Frequency
This course is usually offered once every academic year

Course Information

Credits: 3
Pass/Fail Option: No
Prerequisite: Federal Income Tax
Method of Evaluation: Final Exam & Class participation
Graduation Requirements Fulfilled By Course:
Special Attributes: None
Course Delivery:

Special Restrictions:
Law Track(s):
Business & Taxation - Basic
Entertainment, Music, & Sports - Related
Government & Regulation - Related
Bar Subject(s): None
Business Compliance and Sustainability (Area of Focus)   More information
Business Compliance and Sustainability (Concentration)   More information
The Business of Innovation, Law and Technology: BILT (Concentration)   More information
Course Book(s):
Textbook Required:
  • Textbook Name: CCH Federal Income Tax Code & Regulations Selected Sections
    Textbook Type: Paperback
    Requirement: Required
    Author: Dickinson
    Publisher: CCH-Wolters Kluwer
    Edition: 2019 - 2020
    ISBN: 9780808052180
  • Textbook Name: Fundamentals of Corporate Taxation - Cases & Materials
    Textbook Type: Hardcover
    Requirement: Required
    Author: Schwartz & Lathrope
    Publisher: Foundation Press
    Edition: 9th
    ISBN: 9781634596022
First Class Assignment(s):
  • Assignment: Tuesday, August 13,2019 Please read the following: Schwartz and Lathrope, Fundamentals of Corporate Taxation (9th edition), (pages 1-18, 43-50). In addition please read the chart from the Executive Summary of Treasury Report, attached below and available on TWEN and the copy center.


    1. Schwarz and Lathrope, Fundamentals of Corporate Taxation (9th edition 2016).

    2. Dickinson, Federal Income Code and Regulations (CCH), (2019-2020).

    TWEN/Blackboard/Course Webpage Link:

    Additional Information:
    Class location room F402 (Check before class start) Date: Tuesdays and Thursdays Time: 2:00PM - 3:20PM Please make sure you are registered on TWEN. For assistance, please contact Pam Lucken at or Robin Schard at

    Executive Summary of Treasury.pdf



Contact Information:
Phone: (305)284-3644
Office: G282