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Corporate Taxation
Class Term:
Spring Term 2020-2021
Catalog Number:
5817
Professor(s):
Professor
Lecture
Credits:
3 (3 Contact, 0 Field)
Priority:
General Enrollment Course
Full Year Course:
No
Category:
Standard Courses
Grading Details
Grade will be based on 20% class participation and 80% take-home exam.
Prerequisites
Description
This course focuses on the specific rules of Subchapter C related to the taxation of corporations and shareholders. Using a “cradle to grave” approach, the course proceeds through a study of the tax consequences upon formation (birth of the corporation, including incorporation of going concerns), operation (life of the corporation, including distributions of cash or property, stock dividends, and redemptions), mergers and acquisitions (marriage and corporate offspring), and complete liquidation (death, including liquidation of a controlled subsidiary).