Courses 2018 - 2019

LAW T 518 Taxation Of S Corporations

Credits: 2

There will be a thorough consideration of the technical and planning issues relating to the adoption and maintenance of S corporation status. This will include a detailed analysis of situations in which the S corporation form is, or is not, useful, issues relating to qualification and eligibility (including utility of shareholder agreements), election mechanics, the manner in which S corporation income is passed-through to shareholders, the effect of S corporation distributions, reorganizations, divisions or liquidations, and the potential entity level tax on built-in gains where the S corporation was previously a C corporation. There also will some comparison of the S corporation form with that of partnerships, limited liability companies and C corporations. Prerequisites: Introduction to Individual Income Taxation, T501 Taxation of Corporations & Shareholders.

Spring, 2 Credit(s)

Course Sections and Instructors

Instructor(s)
Keith Medleau Show Detail Quarter Instructor Schedule - Days, Hour, Room) Sec SLN Type Grading Type Spring Medleau T 4:00-6:10 116 A 21711 Tax B 21712 JD C 21713 MJ Exam 05/29/19 6:00 PM Room assignments are not posted until 60 days before the start of the quarter and are subject to change without notice.