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Course Description

This course examines classification of corporations and associations, organization of corporations, transfers of property to and from a corporation, small business stock, dividend distributions, earnings/profits, property dividends, basic problems in redemption of stock, attribution rules and partial and complete liquidations. Instruction also covers accumulated earnings, subchapter S and transactions between corporations and shareholders.

Course Outline

This course examines classification of corporations and associations, organization of corporations, transfers of property, small business stock, dividend distributions, earnings, and profits.

Notes

Contact:
John Caruso
jcaruso@unex.ucla.edu

Prerequisites

MGMT X 127 Federal Income Taxation, equivalent experience or consent of instructor.

Applies Towards the Following Certificates

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Review Sections
Section Title
Taxation of Corporations and Shareholders
Type
Online
Dates
Jun 24, 2024 to Sep 08, 2024
Contact Hours
33.0
Delivery Options
Online  
Course Fee(s)
Standard credit (4 units) $855.00
Available for Credit
4 units
Refund Request Deadline
Jun 28, 2024
Transfer Request Deadline
Jun 28, 2024
Withdrawal Request Deadline
Jun 29, 2024 to Sep 02, 2024
Instructors
  • Sam Lou
Section Notes

Internet access required. Materials required.

Section Materials
  • (Mandatory) Course Syllabus
  • Book (Mandatory) FEDERAL CORPORATE TAXATION by ABRAMS, HOWARD E., LEATHERMAN, DON A., ABRAMS, HOWARD, AND LEATHERMAN, DON WEST ACADEMIC ISBN 9781642421071
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