Taxation of Business Organizations

Elective Course
Course Number: LAW 639
Credits: 3

This course addresses the tax implications of (a) the formation of partnerships, limited liability companies and "C" and "S" corporations, (b) the operation of these entities including non-liquidating distributions, and (c) the liquidation of these entities. This course is recommended for those students who wish to develop a general business practice or to develop an expertise in taxation of business entities. Federal Tax is a prerequisite for this course.