Analyzes the US tax issues relating to both inbound and outbound mergers, acquisitions and joint ventures, including taxable acquisitions and dispositions, joint ventures, tax-free acquisitive exchanges and reorganizations, and distributions and divisive reorganizations. Cross-listed with and equivalent to TA 350E. (JD students seeking to enroll must obtain the approval of the program director.) Prerequisite: LLM 350A and LLM 350B.