COURSE DESCRIPTION 2012 2013

Prof. Anthony P. Polito,

3 credits day; 3 credits evening.

This course is an introduction to the federal income taxation of corporations and their shareholders. The course deals with the income tax aspects of the formation of a corporation, dealings between a corporation and its shareholders and its debt holders, partial and complete liquidations of a corporation, spin-offs and split ups of a corporation, and corporate reorganizations. Students may not enroll in Corporate Tax and Taxation of Business Entities.

Prerequisite: Basic Federal Income Tax.

Elective Course

Meets Financial Services Concentration Requirements

Final Exam Required

Corporations