Charles A. Wry, Jr.
Member, Morse, Barnes-Brown & Pendleton, P.C.
BS Cornell University
JD Boston College Law School
LLM in Taxation, New York University School of Law
Areas of Interest
Mr. Wry is a Member of Morse, Barnes-Brown & Pendleton, P.C. He has extensive experience in representing businesses and investors in businesses, including in transactions such as financings, mergers, acquisitions, dispositions and buy-outs. Mr. Wry is a member of the state bars of Massachusetts and Arizona. He has been a member of the adjunct faculty since 1999.
Federal Income Taxation II: LAW TX 902
Federal income tax aspects of the acquisition, ownership, and disposition of property. Topics include: 1.Realization and recognition, 2.Basis and amount realized, 3.The effects of debt (including its cancellation), 4.Depreciation and amortization, 5.At risk, not for profit, and passive activity loss deductibility limitations, 6.Capital gains and losses, related party transactions, quasi-capital assets and depreciation recapture, and 7.Deferred payment transactions (original issue discount and installment sales). Prerequisite or corequisite: Federal Income Taxation I.
FALL 2016: LAW TX 902 A1 , Sep 7th to Dec 7th 2016
FALL 2016: LAW TX 902 OL , Sep 7th to Dec 7th 2016
SPRG 2017: LAW TX 902 A1 , Jan 23rd to Apr 24th 2017
SPRG 2017: LAW TX 902 OL , Jan 23rd to Apr 24th 2017
FALL 2017: LAW TX 902 A1 , Sep 6th to Dec 6th 2017
FALL 2017: LAW TX 902 OL , Sep 5th to Dec 7th 2017
SPRG 2018: LAW TX 902 A1 , Jan 22nd to Apr 23rd 2018
SPRG 2018: LAW TX 902 OL , Jan 16th to Apr 25th 2018
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 2017: LAW TX 918 A1 , Jan 17th to Apr 25th 2017
SPRG 2017: LAW TX 918 OL , Jan 17th to Apr 26th 2017
SPRG 2018: LAW TX 918 A1 , Jan 16th to Apr 24th 2018
SPRG 2018: LAW TX 918 OL , Jan 16th to Apr 25th 2018