Corporate Tax|   [Archived Catalog]
2016-2017 School of Law Bulletin (Archived Copy)

LAWS 636 - Corporate Tax|

Credits: 3

Federal income taxation of corporations and shareholders. The course will deal with the organization of a corporation; its' original capital structure; dividends and other non-liquidating distributions; and liquidations. Special emphasis is placed on the problems of the close corporation.

Prerequisites: Income Tax

Basis of Grade: Final examination and class participation

Form of Grade: Letter Grade