Fall 2012 Class Descriptions

As of 6/18/2013 7:29:00 AM

Corporate Taxation

This course concentrates on the provisions of the Internal Revenue Code bearing on domestic corporations. It deals with the tax consequences to corporations and their shareholders as a result of the events that take place during a corporation's life span. The course examines the tax consequences that can arise on: the formation of the corporation, the distribution of assets from the corporation, sales of corporate stock, reorganizations and divisions, and liquidations.