Overview
Description
Taxation of C corporations; issues regarding formation, reorganizations, and liquidation; transactions between Corporations and their owners.
Per university policy, students may not attempt this course more than twice.
Requirements
Units
Lecture3
Catalog Details
Offering
Offered: Every Spring
Terms
spring
Restrictions
graduate standing
Attributes
Standard
Learning Outcomes
- outline main tax issues concerning formation, operation, and liquidation of regular C corporations.
- prepare a basic financial statement footnote pertaining to the income tax accrual.
- describe the main possibilities for corporate reorganizations as well as the associated tax consequences.