TAX ASPECTS OF MERGERS AND ACQUISITIONS TRANSACTIONS
(LAWN-4041) - 2 UNITS
This course will examine the Federal income tax issues and strategies that are key to understanding various different types of business transactions. The course will explore, through a tax practitioner's perspective, the role of corporate and partnership tax, in taxable and tax-free acquisitions and dispositions (including reorganizations and spinoffs), as well as workouts and restructurings.
Prerequisites:
Corporate Taxation I (LAWN-4005)
or
LAW-4N05
or
Corporate Taxation I (LAWN-4005)
or
LAW-4N05
or
Business Taxation Intensive (LAWN-4098)
or
LAW-4N98
and
Partnership Taxation I (LAWN-4008)
or
LAW-4N08
or
Partnership Taxation I (LAWN-4008)
or
LAW-4N08
or
Business Taxation Intensive (LAWN-4098)
or
LAW-4N98