ACCT 7512 - Tax-Corp/Shrhldrs

Credit Hours: (3)

Description Tax law: organization, operation, and liquidation of corporations; organization of corporation under Code Section 351 and related problems; corporation’s capital structure; corporate income tax; corporate elections under Subchapter S; stock redemptions and partial liquidations; and corporate reorganizations and liquidations. PREREQUISITE(S): ACCT 7510 or permission of the instructor.