Courses 2016 - 2017
LAW T 501
Taxation Of Corporations and Shareholders
The primary emphasis is on corporation/shareholder relationships. Following the introductory material relating to choice of business entity, there will be detailed consideration of corporate formation, distributions, redemptions, liquidations, and the possible application of penalty taxes on undistributed corporate income. Also discussed and analyzed will be the debt vs. equity issues involved in a corporation’s capital structure, including OID and market-discount issues. Further, there will be general analysis of relevant tax considerations relating to the sale of corporate businesses.
Course Sections and Instructors
||Schedule - Days, Hour, Room)
||Sec SLN Type
A 17284 Tax
B 17285 JD
C 17286 Tax
D 17287 IP
Room assignments are not posted until 30 days before the start of the quarter and are subject to change without notice.
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