Course will meet for the second 7 weeks of the term.
Course will focus on a series of advanced topics in corporate and partnership taxation. Emphasis will be on transactions.
Specific topics include tax-free corporate spinoffs under Section 355, the use of Section 351 as a tax-free M&A technique (including National Starch and Horizontal Double Dummy transactions), workouts of troubled corporations and preservation of tax attributes, and the ise of LLC's and partnerships in tax-efficient acquisitions and dispositions.
Prerequisites: Law 220 Federal Income Taxation and Law 291 taxation of Business Enterprises