Sample Syllabi

Wiebe - Autumn 2021

Course Categories

Courses 2008 - 2009

LAW T 501 Taxation Of Corporations and Shareholders

Credits: 3

A detailed examination of the federal income tax relationships between corporations and their shareholders. Following introductory material related to choice of business entity, there is a 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 and a general analysis of relevant tax considerations relating to the sale of corporate businesses. Prerequisites: Introduction to Individual Income Taxation.

Autumn, 3 Credit(s)

Course Sections and Instructors
Drake, Dwight

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