Faculty & Staff
 |
David
Richardson Professor Emeritus Box 117627 / Gainesville, FL 32611 e-mail: richards@law.ufl.edu 352.273.0680 / Fax: 352.392.7647 |
 |
|
|
|
Courses
- 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. Income tax consequences of transfers of property and services to a corporation, distributions to investors, and corporate liquidations and mergers will be explored. Coverage given to tax treatment of “S Corporations,” an increasingly important choice of entity for small businesses.
Prerequisite: Income Taxation (LAW 6600) - LAW 7640 - Civil Tax
Procedure (3 credits)
Taxpayer's relationships with the Internal Revenue Service, including requests for rulings, conference and settlement procedures; deficiencies, and their assessment; choice of forum; tax court practice; limitation periods and their mitigation; tranferee liability; tax liens; and civil penalties. Includes study of professional responsibilty.