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Fall 2022
TAX905  A  CORPORATE TAX I

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
08-22-2022 - 11-30-2022   W  5:30 PM-7:20 PM F402

Course Frequency

Course Information

Credits: 2
Pass/Fail Option: Yes
Prerequisite:
Grading: Graded
Method of Evaluation:
Graduation Requirements Fulfilled By Course:
General
Special Attributes:
Co-Listed Course
LL.M. Course
Course Delivery:
Residential
Special Restrictions:
Law Track(s): None
Bar Subject(s): None
Concentration(s): None
Course Book(s):
Textbook Required:
Yes  
  • Textbook Name: Federal Corporate Taxation
    Textbook Type: Paperback
    Requirement: Required
    Author: Abrams and Leatherman
    Edition: Eighth Edition, 2020
    ISBN: ISBN 978-1642421071
      
  • Textbook Name: Fundamentals of Corporate Taxation
    Textbook Type: Hardcover
    Requirement: Required
    Author: Schwarz and Lathrope
    Edition: Tenth Edition, 2019
    ISBN: ISBN 978-1642428780
      
  
First Class Assignment(s):

 
Professor(s)

TRIER, DANA


Biography
Contact Information:
Email: dtrier9@aol.com