May 28, 2020  
2019-2020 Graduate Catalog 
    
2019-2020 Graduate Catalog [ARCHIVED CATALOG]

MAcc 6712 - Taxation of Corporations (2)


This course involves the tax analysis of corporate formations, including corporate characteristics, corporate capital structure, income tax determination, special tax elections and introduction to international corporate taxation. Topics will include corporate/stockholder relationships, corporate distributions, reorganizations, liquidations, corporate redemptions, accumulated earnings and personal holding companies.