LAW 702: Corporate Taxation
A basic study of federal income taxation of domestic corporations and shareholders, with a limited and comparative treatment of the taxation of partnerships and partners, including the mechanisms for and consequences of corporate formation and capitalization; cash dividends and property distributions; common and preferred stock dividends, complete and partial liquidations; redemptions; accumulated earnings tax; personal holding companies; collapsible corporations; and “Subchapter S” corporations. Pre-requisite: Federal Tax Law. [3 credit hours]
