2014-2015 Undergraduate & Graduate Catalog
ACC 625 - Corporate Tax II
Continues the discussion of the income taxation of corporations and their shareholders in Corporate Tax I. Includes: Corporate liquidations, liquidation of a subsidiary, taxable, and non-taxable acquisitive transactions including mergers and consolidations, and corporate divisions. Also judicial doctrines, affiliated corporations, and carryover of tax attributes. Prerequisite: ACC 624.