TA 322A

Federal Income Taxation of Corporations and Shareholders I

3 Unit(s)

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; personal holding companies; accumulated earnings tax and introduction to S corporations. Prerequisite(s): TA 330. It is recommended that students also complete TA 338 prior to enrolling in TA 322A. Corequisite(s): TA 338. Cross-listed with and equivalent to the following course. (Note: no academic credit is awarded for retaking equivalent course.): LLM 322A.