University of Miami School of Law CourseLink Course Description - Online System
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Fall 2022

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
This course is usually offered once every academic year

Course Information

Credits: 2
Pass/Fail Option: Yes
Prerequisite: Federal Income Tax
Method of Evaluation:
Graduation Requirements Fulfilled By Course:
Special Attributes:
Co-Listed Course
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: 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):



Contact Information: