Corporate Taxation

A rigorous analysis of fundamental issues encountered when operating in corporate form, including tax status as a corporation, organization, distributions, redemptions, stock bail-outs, sale of business, liquidations, divisions and Subchapter S elections. Students electing this course may not enroll in Taxation of Business Organizations.

Grading and Method of Evaluation:
Letter grade only. Final exam.

• Federal Income Taxation
• Federal Income Taxation