Taxation of Business Entities (LAW-639A-002)
There are no notices at this time.
An examination of cases and materials pertaining to the Internal Revenue Code as applied to business entities, focusing on corporations and passthroughs (e.g., partnerships). Topics include, but are not limited to, the tax consequences related to formation, operation, and liquidation of entities and distributions by entities. This course is essentially two mini-courses that were formerly taught separately, corporate tax and partnership tax. Because of the increasing use of passthroughs (especially, LLCs) by businesses of all sizes, it is important that future transactional lawyers understand something of the taxation schemes for both types of entities. The method of assessment will be an exam.
Textbooks and Other Materials
The textbook information on this page was provided by the instructor. Students should use this information when considering purchases from the AU Campus Store or other vendors. Students may check to determine if books are currently available for purchase online.
First Class Readings
Not available at this time.
Use your MyAU username and password to access the syllabus in the following format(s):