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Courses 2010 - 2011

LAW T 518 Taxation Of S Corporations

Credits: 2


A thorough consideration of the entire range of technical and planning issues relating to the adoption and maintenance of S corporation status. After an introductory comparison of the S corporation form with that of partnerships and C corporations, there will be detailed analysis of situations in which the S corporation form is, or is not, useful, issues relating to qualification and eligibility, election mechanics, the manner in which S corporation income is passed through to shareholders and the effect of corporate distributions, utility shareholder agreements, the reorganization, division or liquidation of S corporations, and the effect of an S corporation having previously been a C corporation (including the effect of the tax on built-in gains). Prerequisite: Law T501 Taxation of Corporations & Shareholders.

Winter, 2 Credit(s)

Course Sections and Instructors
Instructor(s)
Keith Medleau

Last updated 7/6/2011 8:00:50 AM