TA 322A
Federal Income Taxation of Corporations and Shareholders I
3 Unit(s)
Analyzes tax treatment, tax problems and tax planning techniques involving transactions between corporations and their shareholders: transfers to corporation; capital structure; dividends and other distributions; stock redemptions and liquidations; stock dividends and preferred stock bailouts; personal holding companies; accumulated earnings tax and introduction to S corporations. Prerequisite(s): . It is recommended that students also complete  prior to enrolling in TA 322A. Corequisite(s): . Cross-listed with and equivalent to the following course. (Note: no academic credit is awarded for retaking equivalent course.): LLM 322A.
