Corporate Taxation

A study of the provisions of the Internal Revenue code governing the tax effects of the major events that occur in the life span of a corporation, including the taxation of distributions to shareholders and the formation, reorganization, and liquidation of corporations.


No papers are required, but class participation is expected. Students interested in taxation should take this course; it also has application to general corporate practice (mergers and acquisitions).


It is strongly recommended that students take Business Associations before taking Corporate Taxation.


Prerequisite: Federal Income Taxation.

Course Number: 
326
Course Credits: 
Course Types: 
Lecture
Course Learning Outcomes: 
(a) Knowledge and understanding of substantive and procedural law
Prerequisites: 

 

*Please note that this information is for planning purposes only, and should not be relied upon for the schedule for a given semester. Faculty leaves and sabbaticals, as well as other curriculum considerations, will sometimes affect when a course may be offered.