Federal Income Taxation of Corporations and Shareholders I
1. Course Description
This course analyzes the tax treatment, tax problems and tax planning techniques involving transactions between corporations and their shareholders: transfers to corporations; capital structure; dividends and other distributions; stock redemptions and liquidations; stock dividends and preferred stock bailouts; and provides an introduction to S corporations. Prerequisite TA 330.
2. Course Objectives
The objective of the course is to provide students with a firm understanding of tax issues concerning corporations and their shareholders, and to provide them with a platform of information for more complex classes in corporation taxation. Students will be required to recognize and analyze corporate tax issues, and clearly communicate the results.
3. Required Materials
The following materials are required for the course: 1. TA 322A Printed Materials (July 2010) - John McWilliams, School of Taxation 2. Bittker & Eustice, Federal Income Taxation of Corporations and Shareholders (with Supplement), Student Edition, Seventh Edition, Warren, Gorham & Lamont (2000) 3. Internal Revenue Code (current) 4. Income Tax Regulations (current) BookStore: To purchase course books and materials from eFollett, GGU's official online bookstore, please see the “Important Info” section of this course.
University Library There are several databases available through the Golden Gate University Library for students to conduct research on various topics. Remote (off campus) access to the databases requires your last name and student ID# (located on the front of your ID card). Be sure to type in ALL 7 digits, including the starting 0. Example: 0123456. You may access the library from GGU’s homepage at http://www.ggu.edu.
4. Contacting the instructor
The preferred method of contact is by email. Phone availability is from 10am to 4pm Monday to Friday for urgent...