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LAW-2995 Taxation of Corporate Mergers and Acquisitions
Prof. Meredith Conway,
2 credits day; 2 credits evening.
The course will primarily examine tax free acquisitive reorganizations. It will explore several of
the structures that qualify as a reorganization for purposes of Section 368 of the Internal Revenue
Code and the tax implications of the reorganization to the corporations involved and their equity
and debt holders. Divisive reorganizations, section 355, will also be introduced.
Prerequisite: Either the summer LLM business Tax course, Corporate Tax or Taxation of
Business Entities.
Final Exam Required
JD/LLM Course
<<Course Updated: March 14, 2016>>