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    Jun 14, 2024  
2023-2024 Law School Student Handbook 
    
2023-2024 Law School Student Handbook [ARCHIVED CATALOG]

LLM - 322B Federal Income Taxation of Corporations and Shareholders II


3 unit(s)
Covers specific issues of operating in corporate form: corporate reorganizations and divisions; carryovers of tax attributes; limitations on carryovers. Cross-listed with and equivalent to TA 322B. JD students seeking to enroll must obtain the approval of the program director. Prerequisite(s): LLM 322A Federal Income Taxation of Corporations and Shareholders I .


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