LAW 9346: Taxation of Business Entities
Prerequisite(s): LAW 9207. This survey course examines the tax consequences of organizing and operating business entities in a comparative manner. Basic federal tax principles of C corporations, S corporations, and partnerships (including limited liability companies) are covered. With each tax entity type, students begin with the tax consequences of organizing and operating the business entity and then study the tax consequences of distributions, sales of business assets, transfers of ownership interests, and business entity liquidations and conversions. Topics also include debt versus equity considerations, employment taxation of business owners, tax provisions in shareholder and partnership agreements and other business contracts, and basic mergers and acquisitions tax concepts. Students will also be introduced to business entity federal income tax returns and federal tax controversy procedures.
Professors teaching LAW 9346 in Spring 2027
Christine Robinson. See their BUBooks scores and reported grades in the builder.
Sections
| CRN | Section | When | Where | Instructor | Seats |
|---|---|---|---|---|---|
| 38868 | 01 Class Instruction | MTR 12:00pm-1:10pm | TBA | Christine Robinson | 20 of 20 open |