Federal Income Taxation of Corporations and Shareholders I
Analyzes tax treatment, tax problems and tax planning techniques involving transactions between corporations and their shareholders: transfers to corporation; capital structure; dividends and other distributions; stock redemptions and liquidations; stock dividends and preferred stock bailouts; and introduction to S corporations. Cross-listed with and equivalent to TA 322A. (JD students seeking to enroll must obtain the approval of the program director.) Prerequisite: LLM 330.