Corporate Taxation

SLN #: 27046
Course Prefix: LAW-627
Course Section: 001
Credit Hours: 2
Instructor(s): Valentine

Course Description:
Students who have taken Business Entities Taxation may not take Corporate Tax

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
Grading Option: Letter Grade Only
Graduation Writing Requirement: No
Flexible Writing Requirement: No
Skills Requirement: No
Experiential Learning: No
Prerequisite: Federal Income Tax
Special Withdrawal Course: No
Final Exam Given: Yes
Final Exam Type: In-Class - Completely Secure
Attendance Policy: Per Statement Of Student Policies

* The law school has a policy that Is used To calculate credit hours. Please see the Statement of Student Policies.