Walsh

TAX 510 BASIC CONCEPTS IN CORPORATE TAX (CORPORATE TAX I)

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 will also be included. MST Students will be required to prepare a research paper.

Credits

3

Prerequisite

MST: TAX 599; MAC/MAC.W: TAX 596; (TAX 507 and TAX 509 are recommended, but not required).

Distribution

TAXATION