Corporate Taxation

B700 is taught by L. Lederman

This course focuses on the federal income taxation of corporations and their shareholders. It covers both #C# corporations (which are taxed at the corporate level) and #S# corporations (electing small business corporations, which generally experience pass-through taxation), including many topics that apply to both types of corporations. Topics covered generally include choice of business entity, the tax consequences of contributions of property to a C or S corporation, distributions to shareholders, redemption of stock, liquidation of a corporation, and basic mergers and acquisitions (acquisitive reorganizations). Introduction to Income Tax or equivalent background (as determined by the instructor) is a prerequisite.