| This course examines in detail
the tax consequences associated with the formation, operation
and liquidation of corporations, including Subchapter
S corporations. The course emphasizes the nonrecognition
rules associated with corporate formation, dividend distributions, stock
redemptions, corporate liquidations, the eligibility
rules for S corporation status, the operation of the
S pass-thru structure, and special rules regarding S
corporations that have C corporation history. This
course is recommended for all students planning to practice
in the business and property transaction areas. |
