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LAWS 7778 Taxation III (Advanced Corporate Tax) (Spring: 3 )

Course Description

Tax III is the most advanced course in the tax curriculum (note that Tax I and Tax II are prerequisites). It deals with both taxable and tax-free corporate acquisition transactions, the treatment of net operating loss carryovers, single corporation reorganizations and an introduction to the consolidated return rules and subchapter S. Students will engage in a variety of projects including some mix of the following: negotiate the terms of an acquisition transaction, prepare drafts for a request for a private letter ruling from the IRS, and draft tax opinions letters.


Prerequisites: Tax IA and Tax II.

Cross listed with:


Last Updated: 24-Jun-17