Courses 2022 - 2023
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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) |
Instructor
| Quarter |
Instructor |
Schedule - Days, Hour, Room) |
Sec SLN Type |
Grading Type |
| Spring |
TBA
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|
A 16430 Tax
B 16431 JD
C 21765 Non-Law
|
Exam
05/22/23
8:30 AM
Paper
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Room assignments are not posted until 60 days before the start of the quarter and are subject to change without notice.
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