Courses 2009 - 2010
LAW A 537 Taxation Of Corporations, Partnerships, And LLCs
This course provides an overview of the deferral taxation of corporations formed under Subchapters C and S of the Internal Revenue Code and their shareholders. Topics covered include formation of a corporation, liquidating and nonliquidating distributions, redemptions and stock dividends. The course will conclude with an analysis of taxable corporate acquisitions and tax-free corporate reorganizations.