Faculty & Staff
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Martin
J. McMahon Jr. Clarence J. TeSelle Professor of Law Box 117625 / Gainesville, FL 32611-7625 eMail: mcmahon@law.ufl.edu 352.273.0931 / Fax: 352.392.7647 |
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Courses
- LAW 6600 - Income Taxation
(3 or 4 credits)
NOTE: Students who wish to take additional taxation courses should consider taking this course in second year because it is a prerequisite to all other income tax courses.
Designed to teach fundamentals of federal income taxation to prepare students, as lawyers, to recognize and appreciate income tax consequences of transactions and events they encounter in general practice of law. Students learn to read and understand the language of statutes (the Internal Revenue Code), of an administrative agency (the Internal Revenue Service), and judicial interpretations of the statutes and agency pronouncements.
Prerequisites: None. - LAW 6610 - Corporate
Taxation (3 credits)
Addresses income tax topics which might be encountered by a general practitioner advising a closely held corporation and its investors. Explores income tax consequences of transfers of property and services to a corporation, distributions to investors, and corporate liquidations and mergers. Coverage given to tax treatment of "S Corporations."
Prerequisites:Income Taxation (LAW 6600). - LAW 6616 - Partnership
Taxation (2 or 3 credits)
A general practitioner is likely to encounter many business enterprises (including law firms) engaging in business in the form of a partnership. This course addresses taxation of and tax consequences of partnership formation or termination, distributions of money or property to partners, and consequences of sale or exchange of a partnership interest and of a partner's death.
Prerequisites:Income Taxation (LAW 6600). - LAW 7611 - Corporate
Taxation I (3 credits)
Tax considerations in corporate formations, distributions, redemptions and liquidations, including Subchapter C and Subchapter S corporations. Consideration of alternatives relating to the sales of corporate businesses.
Prerequisites:None. - LAW 7613 - Corporate
Taxation II (3 credits)
Corporate reorganizations; corporate acquisitions and divisions, including transfer or inheritance of losses and other tax attributes; corporate penalty taxes; consolidated returns provisions.
Prerequisites:Corporate Taxation I or Instructor’s consent.