- Courses and Curriculum
Catalog Number: 5817
Priority: General Enrollment Course
Offering Frequency: Every year
This course focuses on the specific rules of Subchapter C related to the taxation of corporations and shareholders. Using a “cradle to grave” approach, the course proceeds through a study of the tax consequences upon formation (birth of the corporation, including incorporation of going concerns), operation (life of the corporation, including distributions of cash or property, stock dividends, and redemptions), mergers and acquisitions (marriage and corporate offspring), and complete liquidation (death, including liquidation of a controlled subsidiary).