William J. Quirk
Professor of Law
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Contact Information
Room 307
USC School of Law
701 Main Street
Columbia, South Carolina 29208
v 803-777-4155
f 803-777-8613
quirkwj@law.sc.edu
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Courses
CORPORATE TAX, LAWS 636 (3 hours) Federal income taxation of corporations and shareholders. The course will address the organization of a corporation, its original capital structure, dividends, and other non-liquidating distributions and liquidations. Special emphasis is placed on the problems of the close corporation.
INCOME TAXATION, LAWS 633 (3 hours) Basic concepts of income taxation of individuals, gross income, adjusted gross income, applicable deductions, credits, gains and losses, and nonrecognition transactions. Examination of concepts of capital gains and losses, including questions of basis, nonrecognition in certain exchanges, and carry-over of losses.
STATE AND LOCAL TAX, LAWS 640 (2 hours) A study involving the tax collection system of state and local governments. State and local income taxes, sales taxes, franchise taxes, and real property taxes will be considered. Special attention will be paid to South Carolina state and local statutes.
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