Corporate Federal Income Tax

Catalog description

This course will introduce students to subchapter C, the U.S. federal income tax technical rules as well as the policy considerations of corporations and their shareholders and will compare and contrast corporate taxation to the taxation of other types of entities. We will examine the role examine the role of the corporate income tax and its consequences during the life cycle of corporations including formation, operation, distributions, liquidations, redemptions and an introduction to taxable and non-taxable acquisitions and reorganizations.