Catalogue 2019 - 2020

LAW 717 Corporate Tax



Course Description

A study of the body of law devoted to the federal taxation of corporations with emphasis on the tax problems of small businesses, including the formation, structure, and distribution of profits by corporations. Also studied are stock redemptions, accumulated earnings, and personal holding company taxes. Taxation of partnerships will be included in the three-credit course. Prerequisite: LAW 747, Income Tax II