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Mar 29, 2026
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TAX 510 - Corporate Taxation
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 and state and local tax will also be included.
Credit(s): 3
Prerequisite(s):
TAX 506 or TAX 548 or TAX 406 .
Outcomes
- Demonstrate a comprehensive understanding of federal tax laws as they apply to corporate entities, including the formation, operation, and dissolution of corporations.
- Compute corporate taxes accurately by applying principles related to controlled groups, tax-free incorporations, non-liquidating distributions, and liquidations.
- Explain the unique tax attributes of Subchapter S Corporations and analyze their impact on shareholders and corporate financial decisions.
- Assess introductory concepts of consolidated tax returns and state and local taxation, demonstrating the ability to navigate multi-jurisdictional tax compliance and planning issues.
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