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Corporate Taxation - LAW782

3 Credits

This course provides a study of the fundamental principles of federal corporate taxation. The emphasis is on relations between corporations and their shareholders in such areas as capitalization, distributions, redemptions, liquidations, and reorganizations. The course includes a discuss of the same issues with respect to S corporations, and concludes with an introduction to partnership/Limited Liability Company (LLC) taxation. (Prerequisite: A 4-credit Federal Income Tax course. Suggested prerequisite Business Organizations I.)