Accounting
ACCT 6231: Corporations and Shareholders
Lecture - 3 credits
ND
EI
IC
FQ
SI
AD
DD
ER
WF
WD
WI
EX
CE
- Provides an in-depth study of the tax issues related to the corporate form and the corresponding tax implications for its shareholders.
- Given the importance of corporations in the federal income tax system, an understanding of the tax issues related to this type of business is essential for tax professionals.
- Topics include capital formation and structure, the operations of the corporation, distributions, dividends and redemptions, sales and liquidations, and taxable and tax-free reorganizations.
Provides an in-depth study of the tax issues related to the corporate form and the corresponding tax implications for its shareholders. Show more.