FINC 680 - Corporate and Shareholder Taxation

3 Credits
This course examines tax issues of corporations and shareholders, including legal form of ownership, liquidations, distributions, and reorganizations. The computation and planning for capital gain taxes is covered, as well as related international and inheritance taxation issues. Students examine the U.S. internal revenue code, its regulations and rulings, and judicial cases as they pertain to corporations and owner taxation.

Grade Note(s): A grade of C or better is required on the final assessment in order to earn a passing grade in this course.
Prerequisite(s): FINC 620
Course Learning Outcomes:
1. To compute corporate and capital gains taxes.
2. To develop basic tax planning strategies for businesses.
3. To compute and analyze taxation for corporate shareholders.
4. To critically examine existing and potential corporate and shareholder taxes both in the U.S. and internationally and develop appropriate strategies.