Mar 29, 2026  
Academic Catalog 2025-2026 
  
Academic Catalog 2025-2026
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CETAX 510 - Basic Concepts in Corporate Tax (Corporate Tax I)


Basic concepts involved in federal law as it applies to the formation and related operations of corporate enterprises and associations that are treated as corporations. Topics include computing the corporate tax; controlled groups; tax-free incorporations; non liquidating distribution; liquidations; and Subchapter S Corporations. An introduction to consolidated tax returns will also be included. MST Students will be required to prepare a research paper.



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