NBA 5350 - Federal Income Taxation of Corporations and Shareholders

Fall. 1.5 credits. Letter grades only (no audit).

J. McKinley.

This course presents the tax skills necessary to make business decisions pertaining to corporations and their shareholders. Emphasis is placed on such areas as a corporation’s formation and capital structure, earnings and profits, dividend distributions, redemptions, liquidations and reorganizations of corporations. Practical application of the tax law will be emphasized with proper consideration placed on the historical, economic and political perspectives of the Internal Revenue Code (IRC).