LAW7667 - Income Taxation of Corporations and Their Shareholders

LAW7667 - Income Taxation of Corporations and Their Shareholders

Course Number: 

7667

Type: 

Lecture

Credits: 

3

Prerequisite:

Federal Income Tax (Law 7661)

This course is a detailed examination of the taxation of C corporations and their shareholders. Topics covered include the tax treatment of cash and stock dividends, redemptions, transfers to corporations, liquidations, taxable asset and stock acquisitions, and tax-free reorganizations. Emphasis will be on rigorous analysis of statutory materials and discussion of tax reform ideas.