Courses 2023 - 2024
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) |
Lemberg, Michael
, White-Smith, Morgan
| Quarter |
Instructor |
Schedule - Days, Hour, Room) |
Sec SLN Type |
Grading Type |
| Autumn |
Lemberg
White-Smith
|
|
A 17690 Tax
B 17691 JD
C 17692 MJ
D 17693 LLM
|
Exam
12/11/23
8:30 AM
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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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