ACC 6410 Taxation of Corporations and Shareholders
This course covers the principles of taxation concerning the corporate form of an organization and its shareholder-owners over the life cycle of its existence including formation, operations, distributions, and reorganization including its liquidation or another demise. Specific problem areas, including formation, tax formula, non-liquidating and liquidating distributions, capital structure, redemptions, alternative minimum tax, and tax penalties are covered.
Offered
Fall, Winter, or Spring