This course introduces students to the federal income taxation of corporations, partnerships and limited liability companies. Topics covered will include choosing the appropriate entity, formation of the entity, operation and distribution, sales of interests, tax-free reorganizations, and liquidations.Law 230. Business Associations is recommended but not required.
Administrative Law & Government Regulation - Financial Regulation;
Administrative Law & Government Regulation - Economic and Consumer Regulation;
Taxation & Public Finance;
Entertainment, Media and Intellectual Property Law;