Corporate Taxation



SLN #: 26321
Course Prefix: LAW-627
Course Section: 001
Credit Hours: 2/3
Instructor(s): Guerin

Course Description:
THIS COURSE WILL BE TAUGHT ON A COMPRESSED SCHEDULE. THE CLASS WILL MEET ON FRIDAYS FOR 7 WEEKS BEGINNING JANUARY 22, 2010. THE LAST CLASS WILL BE FRIDAY, MARCH 5, 2010. THE FINAL EXAM WILL BE ADMINISTERED ON FRIDAY, MARCH 12 AT 1:30 PM.

This is the basic course on the tax problems of corporations and shareholders. The topics will cover what entities are taxable as corporations, distributions to shareholders (dividends and redemptions), liquidations and sales of assets, organizational problems, reorganizations, and the special tax provisions applicable to small businesses. If time permits, more specialized topics such as collapsible corporations, personal holding companies, accumulated earnings problems, and multiple corporations will be taken up.

Additional Information:
Credit Hours: 2/3
Grading Option: Numeric Grade and ONE-Time Pass Option is Available, or Letter Grade Only
Graduation Writing Requirement: No
Flexible Writing Requirement: No
Skills Requirement: No
Prerequisite: Federal Income Tax
Final Exam Given: Yes
Final Exam Type: In-Class
Attendance Policy: Per Statement of Student Policies
Online Course Site: None