Courses 2023 - 2024
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.
Winter,
2 Credit(s)
Course Sections and Instructors
| Instructor(s) |
Keith Medleau
| Quarter |
Instructor |
Schedule - Days, Hour, Room) |
Sec SLN Type |
Grading Type |
| Winter |
Medleau
|
|
A 16625 Tax
B 16626 JD
C 16627 MJ
|
Exam
03/11/24
8:30 AM
Paper
|
|
Room assignments are not posted until 60 days before the start of the quarter and are subject to change without notice.
|
|
Submit a Course Request: Section
A
B
C
|
|