This course provides an overview of the taxation of corporations and their shareholders. It examines the concept of a corporation for tax purposes, corporate formations, debt versus equity, dividends and distributions, penalty taxes on undistributed income, redemptions and partial liquidations, Section 306 stock, liquidations, collapsibility, reorganizations, corporate divisions, affiliated corporations and corporate tax attributes.
|T/Th 1:10-2:25 PM||Barrack 205|
You must have completed the following courses before enrolling in this course:
- LAW 0600 (Taxation)