Levin College of Law
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Taxation of Business Entities

Course Number: 6930 Credits: 3


  • Income Taxation(LAW 6600)

This course introduces students to the fundamental principles governing the taxation of business entities, including corporations, S corporations, partnerships and LLCs. It provides an overview of the different business entities and compares the tax rules that apply to (1) formation of the business, (2) ongoing operation of the business, and (3) distributions of profits to owners and other stakeholders. The emphasis is on careful analysis of Code provisions, Treasury Regulations, other administrative materials and important judicial decisions. Prerequisite: Income Taxation (Law 6000) (or concurrently).