Details

S Corporations and Other Specially Taxed Entities

This course focuses on the federal income tax treatment of corporations governed by subchapter S of the Internal Revenue Code. Areas covered include: eligible shareholders, S election mechanics and other qualification requirements; shareholder-level taxation of corporate income, losses and distributions; use of shareholder debt; corporate-level taxation of certain prior "C" corporations; qualified "S" subsidiaries; termination of S status; acquisitions and reorganizations involving S corporations; shareholder agreements; and interface with sub-chapter C and other tax regimes.


Catalog Number: TAXLAW 602


Course History

Fall 2013
Title: S Corporations
Faculty: Beller, Herbert N. (courses  |  homepage)
Section: 1     Credits: 2.0
Capacity: 65     Actual: 22



Fall 2011
Title: S Corporations
Faculty: Beller, Herbert N. (courses  |  homepage)
Section: 1     Type: Seminar     Credits: 2.0
Capacity: 25     Actual: 8