TA 322B

Federal Income Taxation of Corporations and Shareholders II

3 Unit(s)

Covers specific issues of operating in corporate form: corporate reorganizations and divisions; carryovers of tax attributes; limitations on carryovers. Prerequisite(s): TA 322A. Cross-listed with and equivalent to the following course. (Note: no academic credit is awarded for retaking equivalent course.): LLM 322B.