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.
Fall
Winter
Spring
Summer
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.
This course applies towards the following certificates & specializations…
Corporate Education
Learn how we can help your organization meet its professional development goals and corporate training needs.
Donate to UCLA Extension
Support our many efforts to reach communities in need.