ACCT 5930: Corporate Taxation
(Dual-listed with ACCT 4930).
Credits: 3. Contact Hours: Lecture 3.
Prereq: ACCT 3860 OR Enrolled in Master of Accounting OR Enrolled in Master of Accounting Analytics
Introduction to the fundamentals of corporate taxation issues. Discussion of concepts related to the formation and capital structure of corporations. Identification and effect of tax codes and regulations related to corporations. Discussion of operating rules, earnings and profits, distributions, as well as redemptions and liquidations of corporations.
(Typically Offered: Fall, Spring)