LTX 4014 - Tax-Free Reorganizations

Institution:

Villanova University

Subject:

Description:

Description: Prerequisite: Taxation of Corporations and Shareholders Suggested Prerequisites: Taxable Acquisitions The course will focus on the tax free acquisitive reorganizations. It will cover the various structures that qualify as 'reorganization' for purposes of Section 368 and the tax impact of the transactions to the corporations involved and their equity and debt holders. Reorganizations involving foreign corporations will be included. The course will also cover re-capitalizations that qualify as reorganizations and transactions that are mere changes in place of incorporation. Divisive reorganizations, section 355, will be introduced. 2.00credit(s) Restrictions: Must be enrolled in one of the following Levels: Undergraduate

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.villanova.edu

Phone Number:

(610) 519-4500

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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