ACCTG 6320 - Advanced Corporate Taxation

Focus is the federal income taxation of C corporations and their shareholders. The course covers the formation of corporations, taxation of regular and stock dividends, taxation of redemptions, tax impact of liquidations on corporations and shareholders, tax-free reorganizations, etc. In addition to C corporations, a significant focus is S corporations. Topics covered in this course provide a solid foundation for the tax portion of the Regulation section of the CPA examination.