Curriculum

Corporate Taxation

Credits: 3.00
Faculty:

Prerequisite: Federal Income Taxation
Pre or Co-requisite: Corporations

A rigorous analysis of fundamental issues encountered when operating in corporate form, including tax status as a corporation, organization, distributions, redemptions, stock bail-outs, sale of business, liquidations, divisions and Subchapter S elections. Students electing this course may not enroll in Taxation of Business Organizations.

Grading and Method of Evaluation

Letter grade only. Final exam.