Law 648: Business Tax

This course provides an overview of the taxation of business entities, including corporations, partnerships, and s-corporations. Students will learn about the federal tax treatment of business transactions, including entity formations, operations, distributions, liquidations, and sales of businesses. The comparative approach is designed to teach students about the tax advantages and disadvantages of different types of business entities. This class provides an essential foundation for both tax and business law practices.

Sequence and Prerequisites: Income Taxation (Law 647) is a prerequisite.

Evaluation: Administered final examination