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.

Select Term:



LAWS 6157-001

Instructor(s): Wayne Gazur

Credits: 3

Meeting Times & Locations:
   Mon,Wed   10:30 AM - 11:50 AM   WLAW 304