Life Cycle of a Business Venture

LAW TX 918

The federal income tax laws significantly affect the way a business venture proceeds through the various stages of its life cycle. This course will explore the federal income tax aspects of: i) choosing the proper form of entity (typically, C corporation, S corporation or LLC) to carry on a business, ii) forming the entity that will carry on the business and issuing equity interests (and rights to acquire equity interests) in the entity to founders and other service providers, iii)financing the entity with debt and equity, iv) reporting the results of the entity's operations, v) purchasing and leasing assets, vi) buying out owners, vii) selling the business. Co- and prerequisites: Federal Income Taxation I, Federal Income Taxation II, Introduction to Corporate Tax and Partnership Tax I.

SPRG 2014 Schedule

Section Instructor Location Schedule Notes
A1 Wry LAW ARR T 6:20 pm-8:10 pm WebReg Restricted
Stamped Approval
Pre/Co-req: Fed
Incometax I&II,
Intro to Corp
Tax, & Partner
Tax I

Note that this information may change at any time. Please visit the Student Link for the most up-to-date course information.