2024-2025 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.




Student has satisfied all of the following Student has satisfied all of the following Academic Unit (Computed) in the selection list Accounting, Accounting and Business Law, Business Administration, Business Administration Executive, Business Analytics, Business Law and Ethics, Entrepreneurship, Finance, Health Administration, Information System, Information Systems and Operations Management, INTO Sawyer Business School, Management and Entrepreneurship, Management Studies, Marketing, Moakley Center for Public Management, Public Administration, Public Administration and Health Administration, Sawyer Business School, Strategy and International Business Or Programs of Study any in the selection list Business Economics Major BSBA And Student has satisfied all of the following Students who didn't specify one or more of these Programs of Study or Program Foci Continuing and Professional Studies Graduate And Student has satisfied all of the following Student has completed all of the following course(s) TAX 801 - Federal Taxation of Income