【4.8-4.9】U.S. Taxation of Corporations and Shareholders发布日期：2019-09-12 21:13:33
题目：U.S. Taxation of Corporations and Shareholders美国的公司与股东税收问题
主讲： Prof. Herbert N. Beller，Northwestern University School of Law
内容： 1. U.S. Tax System: An Overview 3 – 20
2. Property Transfers Into Corporations 21 – 30
3. Property Distributions by Corporations 31 – 42
4. Corporate Acquisitions and Separations 43 – 56
Herbert N. Beller
Herb Beller is a Senior Lecturer at Northwestern University School of Law in Chicago, Illinois, where he has taught various courses relating to U.S. corporate taxation since 2009. He previously taught corporate tax courses for many years as an Adjunct Professor at Georgetown University Law Center in Washington, D.C. He has practiced tax law in Washington for more than 45 years. Prior to joining the Northwestern faculty, he was a partner in the Washington office of Sutherland Asbill& Brennan LLP, where he continues to practice in an Of Counsel capacity.
Herb has authored many articles on corporate and other income tax subjects, and he speaks frequently at tax conferences and programs throughout the U.S. He served as Chair of the American Bar Association Section of Taxation in 2002-03; as Co-Chair of the National Conference of Lawyers and CPAs (2003-06); as an appointed member of the Internal Revenue Service Advisory Commission (2006-09); and as Editor-in-Chief of The Tax Lawyer (1993-96). He received his J.D. degree with honors from Northwestern and is also a Certified Public Accountant.