LAWS 7778 Taxation III (Advanced Corporate Tax)

Tax III is the most advanced course in the tax curriculum (note that Tax I and Tax II are prerequisites). It deals with both taxable and tax-free corporate acquisition transactions, the treatment of net operating loss carryovers, single corporation reorganizations and an introduction to the consolidated return rules and subchapter S. Students will engage in a variety of projects including some mix of the following: negotiate the terms of an acquisition transaction, prepare drafts for a request for a private letter ruling from the IRS, and draft tax opinions letters.

Course overview

Department
Law
School
LAW
Credits
3
Level
Graduate
Offered
Every Spring

Catalog details

Prerequisites
LAWS9926 and LAWS7777

Catalog text is imported from the reviewed Boston College course snapshot. Confirm eligibility in EagleApps.

Course evaluations

Response-weighted averages from Boston College’s official course evaluations (Avalanche/Blue).

Course rating
4.00 / 5 · Very Good
28 responses
Instructor rating
3.93 / 5 · Very Good
28 responses
Terms evaluated
5
Most recent: Spring 2026

Scales: overall ratings run from 1 (poor) to 5 (excellent); agreement questions from 1 (strongly disagree) to 5 (strongly agree); weekly effort from 1 (up to 1 hour) to 5 (10 or more hours).

Evaluations by term and instructor
TermInstructorCourse overallInstructor overallWell organizedClear learning objectivesIntellectually challengingHelpful assignmentsApplicable beyond courseAttendance necessaryWeekly effortResponses
Spring 2026Beverly Moran5.05.05.05.05.05.05.05.01–3 hrs/week2 of 3
Spring 2025Joseph Darby3.83.63.94.24.84.34.63.74–6 hrs/week9 of 10
Spring 2024Joseph Darby4.04.03.94.34.24.14.34.1—9 of 9
Spring 2023Beverly Moran4.74.75.05.05.05.05.05.04–6 hrs/week3 of 4
Spring 2022Joseph Darby3.63.63.64.63.64.64.84.41–3 hrs/week5 of 8

Data freshness

Course and evaluation data last updated 2026-10-09. Source details and limitations are documented in Data Sources and Methodology.

Instructors

  • Beverly Moran
    Spring 2026, Spring 2023 · Official rating 4.80/5
  • Joseph Darby
    Spring 2025, Spring 2024, Spring 2022 · Official rating 3.74/5