Corporate Tax – 6857

Spring 2023

An introduction to Subchapter C of the Internal Revenue Code and the taxation of shareholders and corporations. The class will include an in-depth study of Section 351 and corporate formations; the capital structure of a corporation; nonliquidating distributions including dividends and Section 301; redemptions of corporate stock including Section 302; and both taxable and tax free acquisitions, including Section 368 reorganizations. The course will not address international transactions, but will attempt to emphasize real world, current corporate tax problems.

Other Sections

Spring 2022