2023-2024 Catalog

TAX-862 Taxation of Corporations

This course examines the concepts, principles and practices of taxation of corporations and their shareholders. The effects of taxation on corporate formation, capital structure, income tax calculation, corporate distributions to shareholders, stock redemptions, and partial and complete liquidation are covered. Tax planning and professional practice will be emphasized throughout the course via realistic tax cases and the completion of a comprehensive corporate tax return problem, including adjusting entries, work paper preparation and a tax accrual calculation. To enhance oral presentation skills students will analyze a realistic case and will present aspects of the case to the class.




TAX-801 or Program Director approval