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MAC 624 Corporate Taxation

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The MAC 624 Corporate Taxation course mainly studies the taxation of corporations, emphasizing on the U.S. taxation. Research tools will be introduced in the course.

The main aim of this course is to offer students with a systematic introduction to the federal income tax treatment of corporate transactions. The above-stated course will emphasize on the tax treatment of dividends, redemptions and, tax-free mergers and acquisitions. The course is mainly intended to fit the requirements of business lawyers and will focus the interplay between the tax law and financial and corporate law considerations.

Federal income taxation of corporations along with their shareholders with the main focus on the formation of the corporation, operational alternatives, capital structure, distributions, partial and complete liquidations, personal holding companies, and the accumulated earnings tax are studied under this course.

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