Courses 2022 - 2023

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

Instructor(s)
Wiebe, Cameron Show Detail Quarter Instructor Schedule - Days, Hour, Room) Sec SLN Type Grading Type Autumn Wiebe TTh 4:00-5:20 117 A 17686 Tax B 17687 JD C 17688 MJ D 23478 LLM Exam 12/12/22 8:30 AM Room assignments are not posted until 60 days before the start of the quarter and are subject to change without notice.