2019-2020 
    
    Sep 19, 2021  
2019-2020 [ARCHIVED CATALOG]

LAW - 639A Taxation of Business Entities


(3 hrs.)

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. Does not fulfill the upper-level writing requirement. Prerequisite: LAW-647, Federal Personal Income Tax