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Taxation of Corporations and Shareholders

MGMT X 427.8

This course examines classification of corporations and associations, organization of corporations, transfers of property, small business stock, dividend distributions, earnings, and profits.

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What you can learn.

Learn about accumulated earnings, property dividends, the basic problems in redemption of stock
Understand partial and complete liquidations

About this course:

This course examines classification of corporations and associations, organization of corporations, transfers of property to and from a corporation, small business stock, dividend distributions, earnings/profits, property dividends, basic problems in redemption of stock, attribution rules and partial and complete liquidations. Instruction also covers accumulated earnings, subchapter S and transactions between corporations and shareholders.

Prerequisites

MGMT X 127 Federal Income Taxation, equivalent experience or consent of instructor.