TAX 510 CORPORATE TAXATION

Basic concepts involved in federal law as it applies to the formation and related operations of corporate enterprises and associations that are treated as corporations. Topics include computing the corporate tax; controlled groups; tax-free incorporations; non liquidating distribution; liquidations; and Subchapter S Corporations. An introduction to consolidated tax returns and state and local tax will also be included.

Credits

3

Prerequisite

TAX 506 or TAX 548 or TAX 406

Distribution

TAXATION