Loyola University Chicago

School of Law

Business Law Campus Courses

386: Advanced Corporate Tax

Credit Hours



Corporate and Partnership Tax



This course focuses principally on taxable and nontaxable acquisitions of a corporate business, including taxable asset sales and stock sales, "non-taxable" acquisitive reorganizations (mergers, stock/asset acquisitions), "nontaxable" divisive reorganizations (spinoffs, split-offs, split-ups), and other nontaxable corporate adjustments (recapitalizations, reincorporations).  Students interested in the Tax Certificate MUST take this course in the Fall of the 3L year. Prerequisite: Corporate and Partnership Tax. (Kwall)