Students will examine the taxation of corporations, corporate distributions, and transactions between corporations and their shareholders. Topics include an in-depth coverage of taxable capital gains; deferred income plans; and the taxation of corporate entities, partnerships, trusts and corporate reorganizations. Prerequisite: BUS 330 (or BUS 329) with a minimum grade of C-, 45 units.
Students will examine the taxation of corporations, corporate distributions, and transactions between corporations and their shareholders. Topics include an in-depth coverage of taxable capital gains; deferred income plans; and the taxation of corporate entities, partnerships, trusts and corporate reorganizations. Prerequisite: BUS 330 (or BUS 329) with a minimum grade of C-, 45 units.
