Corporate Taxation

Catalog description

This course provides a study of the fundamental principles of federal corporate income taxation. It starts with an introduction to the general principles of U.S. Federal income taxation, including with respect to various types of non-corporate entities. The emphasis then shifts to focus on the relations between corporations and their shareholders in such areas as capitalization, distributions, redemptions, liquidations, and M&A activity. The course includes a discussion of the same issues with respect to S corporations.