5352 Corporate Tax - STRENG- 12417
William Streng (FACULTY)
Course Areas: Taxation
Time: 7:30p-9:00p MW Location: 213 BLB
Course Outline: The following information is provided with respect to the Corporate Taxation course. Objective: This course will provide comprehensive treatment of the federal income tax law applicable to corporations and their shareholders. Topics to be covered include: a) The formation of corporations and transfers of assets to controlled corporations; b) The capital structure of a corporation; c) Distributions from corporations (e.g., dividends, redemptions & liquidations); d) Special types of corporations (e.g., S corporations); e) Corporate reorganizations, mergers, restructurings, etc., and f) Affiliated corporations.The objective is to consider both the technical rules and the underlying policy objectives of the corporate income tax rules, with particular emphasis on current transactions and tax planning.
Course Syllabus: Syllabus updated 8/20/14
Prerequisites: Yes Prerequisite: Federal Income Taxation
First Day Assignments:
Final Exam Schedule: Take home Exam
This course will have:
Satisfies Skills Course Requirement: No
Satisfies Senior Upper Level Writing Requirement: No
Course Materials (4/9/2014 11:36:21 AM)
The latest 2014-2015 edition for Federal Income Tax: Code and Regulations Selected Sections will be released at the end of July.