JD | Juris Doctor

Online Law Courses offered in the Juris Doctor Program at CalSouthern

Below you’ll find a list of the required and elective law courses that make up the online Juris Doctor degree program at CalSouthern. The curriculum and course sequencing are designed to provide students with a solid legal education and prepare them to be successful on the State Bar of California Exams.

Required Core Courses

1L Required Courses

LAW 5144 Corporate Taxation

Credits : 4
This course provides an introduction to the taxation of corporations and shareholders, including the tax aspects of corporation formation, distributions, partial and complete liquidations, and divisive and acquisitive reorganizations.

Learning Outcomes:
  • Compare the taxation of corporations & shareholders, including taxation of business entities in general, corporate income and alternative minimum taxes, and subchapter s elections.
  • Explain the formation of a corporation, including nonrecognition of gain and loss under § 351, treatment of boot, and assumptions of liabilities.
  • Analyze the capital structure of a corporation, including debt vs. equity and the character of gain or loss on corporate investment.
  • Examine nonliquidating distributions, including cash, property, and constructive distributions.
  • Compare redemptions and partial liquidations, including constructive stock ownership, testing at the corporate and shareholder levels, consequences to the distributing corporation, and redemption planning techniques.
  • Examine stock dividends and § 306 stock, including taxation of stock dividends under § 305.
  • Analyze complete liquidations, including liquidations under § 331 and liquidation of a subsidiary.
  • Examine taxable corporate acquisitions, including stock and asset acquisitions, comparison of acquisition methods, and tax treatment of acquisition expenses.
  • Explain acquisitive reorganizations, including statutory mergers and consolidations, acquisitions of stock, acquisitions of assets, triangular reorganizations, and multi-step acquisitions.
  • Examine the tax treatment of corporate divisions, including use of § 355 in corporate acquisitions.
  • Contrast the various nonacquisitive, nondivisive reorganizations, including recapitalizations, liquidation and reincorporation, change of identity, form or place, and insolvency reorganizations.
  • Explain limitations on carryovers of corporate attributes and affiliated corporations.
  • Compare various anti-avoidance provisions, including the accumulated earnings tax and the personal holding company tax.
  • Examine the taxation of subchapter s corporations, including eligibility for and election, revocation and termination of s corporation status, distributions to shareholders, and coordination with subchapter c.
  • Synthesize course concepts through interaction and discussion with other learners and faculty mentor.
  • Introduce yourself and explain your expectations from the course.
  • Analyze facts from a hypothetical and apply the applicable rule of law to demonstrate mastery of legal analytical skills. 
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2L, 3L & 4L Required Courses

LAW 5144 Corporate Taxation

Credits : 4
This course provides an introduction to the taxation of corporations and shareholders, including the tax aspects of corporation formation, distributions, partial and complete liquidations, and divisive and acquisitive reorganizations.

Learning Outcomes:
  • Compare the taxation of corporations & shareholders, including taxation of business entities in general, corporate income and alternative minimum taxes, and subchapter s elections.
  • Explain the formation of a corporation, including nonrecognition of gain and loss under § 351, treatment of boot, and assumptions of liabilities.
  • Analyze the capital structure of a corporation, including debt vs. equity and the character of gain or loss on corporate investment.
  • Examine nonliquidating distributions, including cash, property, and constructive distributions.
  • Compare redemptions and partial liquidations, including constructive stock ownership, testing at the corporate and shareholder levels, consequences to the distributing corporation, and redemption planning techniques.
  • Examine stock dividends and § 306 stock, including taxation of stock dividends under § 305.
  • Analyze complete liquidations, including liquidations under § 331 and liquidation of a subsidiary.
  • Examine taxable corporate acquisitions, including stock and asset acquisitions, comparison of acquisition methods, and tax treatment of acquisition expenses.
  • Explain acquisitive reorganizations, including statutory mergers and consolidations, acquisitions of stock, acquisitions of assets, triangular reorganizations, and multi-step acquisitions.
  • Examine the tax treatment of corporate divisions, including use of § 355 in corporate acquisitions.
  • Contrast the various nonacquisitive, nondivisive reorganizations, including recapitalizations, liquidation and reincorporation, change of identity, form or place, and insolvency reorganizations.
  • Explain limitations on carryovers of corporate attributes and affiliated corporations.
  • Compare various anti-avoidance provisions, including the accumulated earnings tax and the personal holding company tax.
  • Examine the taxation of subchapter s corporations, including eligibility for and election, revocation and termination of s corporation status, distributions to shareholders, and coordination with subchapter c.
  • Synthesize course concepts through interaction and discussion with other learners and faculty mentor.
  • Introduce yourself and explain your expectations from the course.
  • Analyze facts from a hypothetical and apply the applicable rule of law to demonstrate mastery of legal analytical skills. 
Back


Elective Courses

LAW 5144 Corporate Taxation

Credits : 4
This course provides an introduction to the taxation of corporations and shareholders, including the tax aspects of corporation formation, distributions, partial and complete liquidations, and divisive and acquisitive reorganizations.

Learning Outcomes:
  • Compare the taxation of corporations & shareholders, including taxation of business entities in general, corporate income and alternative minimum taxes, and subchapter s elections.
  • Explain the formation of a corporation, including nonrecognition of gain and loss under § 351, treatment of boot, and assumptions of liabilities.
  • Analyze the capital structure of a corporation, including debt vs. equity and the character of gain or loss on corporate investment.
  • Examine nonliquidating distributions, including cash, property, and constructive distributions.
  • Compare redemptions and partial liquidations, including constructive stock ownership, testing at the corporate and shareholder levels, consequences to the distributing corporation, and redemption planning techniques.
  • Examine stock dividends and § 306 stock, including taxation of stock dividends under § 305.
  • Analyze complete liquidations, including liquidations under § 331 and liquidation of a subsidiary.
  • Examine taxable corporate acquisitions, including stock and asset acquisitions, comparison of acquisition methods, and tax treatment of acquisition expenses.
  • Explain acquisitive reorganizations, including statutory mergers and consolidations, acquisitions of stock, acquisitions of assets, triangular reorganizations, and multi-step acquisitions.
  • Examine the tax treatment of corporate divisions, including use of § 355 in corporate acquisitions.
  • Contrast the various nonacquisitive, nondivisive reorganizations, including recapitalizations, liquidation and reincorporation, change of identity, form or place, and insolvency reorganizations.
  • Explain limitations on carryovers of corporate attributes and affiliated corporations.
  • Compare various anti-avoidance provisions, including the accumulated earnings tax and the personal holding company tax.
  • Examine the taxation of subchapter s corporations, including eligibility for and election, revocation and termination of s corporation status, distributions to shareholders, and coordination with subchapter c.
  • Synthesize course concepts through interaction and discussion with other learners and faculty mentor.
  • Introduce yourself and explain your expectations from the course.
  • Analyze facts from a hypothetical and apply the applicable rule of law to demonstrate mastery of legal analytical skills. 
Back


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