Corporate Taxation

Catalog description

This course offers the student a practical approach to understanding the complexity of the U.S. tax system. Discussion centers on the tax laws as a means of fiscal policy. Students explore how to plan to utilize the tax system for financing company needs. The course is designed to teach students how to research and understand the initiation of tax law, how this is brought through the Treasury Department, and how judicial interpretation affects the understanding of tax issues. Emphasis is placed on effective planning to assist shareholders to achieve desired goals in the formation, operation and liquidation stages of a corporation. Contemporary tax planning techniques are discussed throughout the course.