University of Miami School of Law CourseLink Course Description - Online System
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Fall 2020

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
08-17-2020 - 11-17-2020   TR  2:00 PM-3:20 PM DL

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:
Co-Listed Course
Course Delivery:
Online (all synchronous)
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: Corporate Taxation Examples & Explanations
    Textbook Type: Paperback
    Requirement: Required
    Author: Cheryl Block
    Publisher: Aspen- Wolters Kluwer Law & Business
    Edition: 4th edition
    ISBN: 9780735588721
  • Textbook Name: CCH Federal Income Tax Code & Regulations Selected Sections
    Textbook Type: Paperback
    Requirement: Required
    Author: Dickinson
    Publisher: CCH-Wolters Kluwer
    Edition: 2020 - 2021
    ISBN: 9780808054610
  • Textbook Name: Fundamentals of Corporate Taxation - Cases & Materials
    Textbook Type: Hardcover
    Requirement: Required
    Author: Schwartz & Lathrope
    Publisher: Foundation Press
    Edition: 10th
    ISBN: 9781642428780
First Class Assignment(s):
  • Assignment: As an accommodation to students taking the Florida Bar Examination, class will not meet on Tuesday August 18th. Our first class will be on Thursday August 20, 2020. We will need to make up time, so please be prepared to stay until 4:00 PM. First Class Assignment, Thursday August 20, 2020 Please read Schwartz and Lathrope, Fundamentals of Corporate Taxation (pp. 1-23, 43-50). Please also read the chart from the Executive Summary of the Treasury Report, available on Blackboard.

    1. Schwarz and Lathrope, Fundamentals of Corporate Taxation (10th ed. 2019).
    2. Block, Corporate Taxation: Examples and Explanations (4th ed. 2010).
    3. Federal Income Tax Code and Regulations (CCH).

    TWEN/Blackboard/Course Webpage Link:

    Additional Information:
    Class Schedule - Tuesdays and Thursdays Time: 2:00 PM - 3:40 PM If you need assistance or have questions regarding Blackboard, please contact the Learning Platforms Help Desk or call 305 284 3949.



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