LAWS C66 - Income Tax Corps &Shareholders

Institution:

Duquesne University

Subject:

LAWS - Law School

Description:

The status of the corporate entity in the pattern of federal income taxation and the resulting problems; characteristics of associations taxable as corporations. Transfers of property in organizing a corporation; problems of corporate capitalization; dividend distributions; stock redemptions; and the various types of corporate liquidations. Pertinent sections of the Internal Revenue Code will be examined in detail throughout this course. Prerequisite: Basic Federal Income Taxation.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.duq.edu

Phone Number:

(412) 396-6000

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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