Income Tax Corps &Shareholders

Catalog description

Elective Course Prerequisite: Basic Federal Income Taxation Course Requirement: exam Fulfills Current Concentration Elective: Business Law- Corporate Governance and Transactions Track, Business Law- Health Care Law Track, General Practice- Estate Planning and Tax Track This course examines the tax consequences of transactions between shareholders and corporations, from when a corporation is created through to the end of its existence. Transactions examined include transfers of property, distributions and dividends, stock redemptions, and corporate liquidations are encompassed by this course. Both shareholder and corporate tax concerns are addressed. Prerequisite: Basic Federal Income Taxation.