Course Description

LAWS 6157
Corporate Taxation
General Description:
Studies basic federal income taxation of C corporations. Coverage includes formation, operation, distributions, sale of interests, liquidations, personal holding company tax, and accumulated earnings tax. If time permits, may include a brief overview of principles of tax-deferred reorganizations, utilization of net operating losses, and consolidated income tax returns. Prerequisite: Income Taxation, LAWS 6007.

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