Learn about accumulated earnings, property dividends, the basic problems in redemption of stock
Understand partial and complete liquidations
About this course:
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.
MGMT X 127 Federal Income Taxation, equivalent experience or consent of instructor.