University of Miami School of Law CourseLink Course Description - Online System
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Fall 2021

Course Description
This course presents an introduction to the U.S. federal income tax treatment of corporations under Subchapters C and S of the Internal Revenue Code. The course will first address certain common transactions under Subchapter C, including contributions of property to the corporation in exchange for stock, nonliquidating distributions of cash or other property by the corporation, redemptions of stock and corporate liquidations. Then the course will provide an introductory overview of the taxation of S Corporations and the planning issues commonly encountered with respect to S Corporations. Tax free reorganizations and tax free spinoffs will only be introduced briefly in this course.

Course Schedule
Dates Day Time Room
08-23-2021 - 12-01-2021   W  5:30 PM-7:10 PM F402

Course Frequency
This course is usually offered once every academic year

Course Information

Credits: 2
Pass/Fail Option: No
Prerequisite: Federal Income Tax
Method of Evaluation:
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: Understanding Corporate Taxation
    Textbook Type: Paperback
    Requirement: Required
    Author: Leandra Lederman, Michelle Kwon
    Publisher: Carolina Academic Press
    Edition: 4th Edition
    ISBN: 978-1531018030
  • Textbook Name: Federal Income Taxation of Corporations and Partnership
    Textbook Type: Paperback
    Requirement: Required
    Author: Howard E. Abrams, Don Leatherman
    Publisher: Wolters Kluwer
    Edition: 6th Edition
    ISBN: 978-1543804
First Class Assignment(s):



Contact Information: