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BUS 223C

Taxation of Corporations and Shareholders

Description
Income tax treatment of transactions involving creation of the corporate entity. Operations, including AMT and ACE, liquidations and stock redemptions, tax treatment of both corporations and shareholders, taxation of dividends and other distributions. Taxation of personal holding companies, and accumulated profits. Pre/Corequisite: BUS 223A and graduate standing.

Grading
Normal Grade Rules

Units
3

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