Boston University School of Law

TX932 Consolidated Corporations

TX 932 ( A1)  M 4:20 PM-6:10 PM 
2 cr., Spring 
Professor Smith 
No Class Website

Survey of the U.S. income taxation of corporations filing consolidated tax returns. Provides a general understanding of the consolidated return regulations and enables students to identify tax issues involving corporations filing or wishing to file consolidated returns. The application of the consolidated return regulations to complex business transactions is considered. Prerequisites: Federal Income Taxation I, Federal Income Taxation II, and Introduction to Corporate Tax, or equivalent experience.