Taxation of Business Corporations

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Spring 2013 Course
Meets: M, T 8:30am - 10:10am in WCC Room 1010
3 classroom credits

This course covers the federal income tax issues involved in the organization, operation, and restructuring of U.S. corporations. The course provides the tax background necessary for understanding and participating in the creation of many types of business transactions of both publicly and closely held enterprises, including acquisitions, liquidations, mergers, and spinoffs. Taxation is a prerequisite, and Corporations is a recommended preparation.

The materials for the course are Doernberg, Abrams & Leatherman, Federal Income Taxation of Corporations and Partnerships (4th ed., 2009) and CCH, Federal Income Tax Code and Regulations -- Selected Sections (2012-13 edition).

Taxation is a prerequisite for this course, or you must seek permission from the instructor.

Subject Areas: Taxation , Regulatory Law , Business Organization, Commercial Law, and Finance .

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