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Corporate TaxationClass Term:
Spring Term 2019-2020Catalog Number:
3 (3 Contact, 0 Field)Priority:
General Enrollment CourseFull Year Course:
Grade will be based on 20% class participation and 80% take-home exam.
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).