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ACCOUNTING AND TAXATION

ACCT-740
Taxation of Corporations (3)

Course Level: Graduate

Income taxation of C corporations and their shareholders including formation capitalization, redemption, and liquidation rules. Emphasis on reorganizations, carryover of tax attributes, multiple corporations, consolidated returns, and financial reporting for income taxes. Prerequisite: ACCT-604 or admission to the graduate tax program or permission of Director of the MS Taxation program.