Law 2323 - Federal Income Taxation of Business Entities

3 Units

The study of the federal income taxation of C corporations, S corporations, partnerships, and limited liability companies ("LLCs"), and the holders of ownership  interests in such entities, including the federal income tax consequences of operations, contributions of capital to the entity, distributions by the entity, and acquisitions, dispositions, and rearrangements of the entity.

Elective Track II: Business and Finance (2015-2016, 2014-2015, 2013-2014 Catalogs)

• Securities Regulation (3)
• Mergers and Acquisitions (3)
• Accounting and Finance for Lawyers (2-3)
• Business Reorganizations in Bankruptcy (2-3)
• Health Care Organization, Financing and Ethics (3)
• Federal Income Taxation of Business Entities (3)
• International Commercial Arbitration (2-3)
• Antitrust (2-3)
• International Tax (3)
• International Business Transactions (2)
• Financing for High-Tech Start Ups (2-3)
• Commercial Law - Sales (3)
• Commercial Law - Secured Transactions and Commercial Paper (3)
• European Union Law (3) (London Program Only)
• Employment Law (2)
• Appropriate substantively related law journal or experimental course credit (up to 2 units) as determined by the vice dean