LAW 438 - Corporate Taxation

Fall 3 William Richardson Prerequisite(s): LAW 311

This course is an introduction to the federal income taxation of corporations and their shareholders. Topics covered will include the tax classification of business entities, incorporation and capital structure, taxable and non-taxable dividends, stock redemptions, corporate liquidations, corporate reorganizations, and an overview of “S corporations”. Prerequisite: Law 311 Federal Income Tax Recommended: Law 303 Corporations or Law 320 Business Associations.