TAX 630 Corporate Taxation 3.0 Credits
In this course students will gain an understanding of the fundamentals of the taxation of business entities: C Corporations, Partnerships, and S corporations. Students will compare, evaluate, and analyze the tax effects of the entire lifecycle of a business including the formation of a business, property acquisitions and dispositions, taxable income, dividends and distributions, redemption of an ownership interest, and liquidation of the different types of business entities.
Repeat Status: Not repeatable for credit
Prerequisites: TAX 620 [Min Grade: C]
...Management (SMT) or Taxation (TAX), with course number...665 3.5 PTRS 630 3.0 PTRS...