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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