Southwestern Law School Los Angeles, CA
 

Federal Corporate Taxation

610 | 3.0 credits

Description

This is a basic course in corporate tax problems and includes a detailed consideration of reorganization problems in addition to problems of organizing corporations, corporate taxable income, the relationship between corporate earnings and individual taxes, stock redemptions, stock dividends and recapitalizations, tax-free division, reincorporation and redemptions by related corporations, purchase and sales of a corporate business, collapsible corporations, and net losses.

Prerequisites:

Survey of Federal Income Tax