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

Master of Science in Accountancy students, Master of Business Administration, and Dual Master of Business Administration students: TAX 596. Master of Science in Taxation students: TAX 599.

Distribution

TAXATION