Mar 29, 2024  
2012 - 2013 Graduate Catalog 
    
2012 - 2013 Graduate Catalog [ARCHIVED CATALOG]

LAW 438 - Corporate Taxation


Prerequisite(s): LAW 311 - Federal Income Tax  Recommended: LAW 303 - Corporations I  or LAW 320 - Business Associations .

A general introduction to the federal income taxation of corporations and their shareholders. This course is designed for students intending to pursue either a general business practice or a tax practice. Topics covered will tax include tax classification of business entities, incorporation and capital structure, taxable and non-taxable dividends, stock redemptions, corporate liquidations, non-acquisitive corporate reorganizations, and “S corporations”.