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.
Select Term:
LAWS 6157-001
Instructor(s):
Wayne Gazur
Credits: 3
Meeting Times & Locations:
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Mon,Wed |
1:00 PM - 2:20 PM |
WOLF 307 |
Syllabus: Corporation Taxation Syllabus Fall 2012.pdf
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