Boston University School of Law

JD887 Taxation of Corporations and Shareholders

JD 887 ( A1)  TR 10:45 AM-12:15 PM 
3 cr., Spring 
Professor Feld 
No Class Website

Federal income tax considerations have major implications for planning in the corporate area. This course focuses on income tax issues in transactions between corporations and shareholders, including distributions, exchanges, reorganizations and capital contributions. PREREQUISITE: Introduction to Federal Income Taxation. GRADING NOTICE: This course does not offer the CR/NC/H option.