Corporate Taxation

Catalog description

Corporate Taxation describes federal income taxation of corporations and their shareholders with emphasis on the formation of the corporation, capital structure, operational alternatives, distributions, partial and complete liquidations, personal holding companies, and the accumulated earnings tax. This course offers real-life scenario case studies and exercises to better engage learners by applying course concepts in practice. This course involves difficult tax rules and concepts; thus, it is imperative for the learner to study the textbook and complete the assigned problems in the text.