ACC 650 Taxation of Corporations and Shareholders
This course covers treatment of the principles of taxation concerning the corporate form of organization and its shareholder- owners over the life-cycle of its existence including formation, operations, distributions and its reorganization including its liquidation or other demise. Specific problem areas, including formation, tax formula, non-liquidating and liquidating distributions, capital structure, redemptions, alternative minimum tax, and tax penalties are covered.
Offered
Fall