Advanced Topics In Taxation

Catalog description

Focuses on topics in the federal taxation of regular and small business corporations, as well as multinational organizations. The course will examine some of the basic principles in the areas of corporate and international tax, including distributions, capital formation and structure, and reorganizations. The course will also include an introduction to the taxation of basic financial building blocks (equity, debt, options, notional principal contracts and forward contracts) and the use of financial instruments in tax planning.