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247B Corporate Tax (3)

Discussion- 3 hours. Prerequisite: Law 220, Federal Income Taxation. This course is an examination of the federal income tax relationship between corporations and their owners. The class will cover the transfer of funds into a corporation on formation and the re-transfer of money and property from the corporation to its shareholders. The course also considers taxable and non-taxable corporate restructuring in the form of sales, mergers, acquisitions, and divisions of corporations. Subchapter S corporations, a pass-through tax regime for incorporated entities, will be discussed. The course is appropriate for students who intend to pursue careers advising clients in corporate formation, restructuring, and acquisitions, in other words, a general business practice. 

This course was offered:

  • Spring 2017
    • James Leet
  • Spring 2016
    • James Leet
  • Spring 2014
    • Julie Divola