Taxation of Corporations and Shareholders
Taxation of Corporations and Shareholders
MGMT X 427.8
This course examines classification of corporations and associations, organization of corporations, transfers of property, small business stock, dividend distributions, earnings, and profits.
Typically Available
Fall
Winter
Spring
Summer
Duration
As few as 12 weeks
Units
4.0
Current Formats
Online
Cost
Starting at $905.00
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What you can learn.
What you can learn.
Learn about accumulated earnings, property dividends, the basic problems in redemption of stock
Understand partial and complete liquidations
About This Course
This course examines classification of corporations and associations, organization of corporations, transfers of property to and from a corporation, small business stock, dividend distributions, earnings/profits, property dividends, basic problems in redemption of stock, attribution rules and partial and complete liquidations. Instruction also covers accumulated earnings, subchapter S and transactions between corporations and shareholders.
Prerequisites
MGMT X 127 Federal Income Taxation, equivalent experience or consent of instructor.
Summer 2026 Schedule
Date
Details
Format
-
This section has no set meeting times.
Instructor:
Sam Lou
REG#
408733
Fee:
$905.00
Online
Notes
Internet access required. Materials required.
Deadline
Refunds only available from April 27, 2026 to July 05, 2026
Course Requirements
(Optional)
Book:
FEDERAL CORPORATE TAXATION
by ABRAMS, HOWARD E., LEATHERMAN, DON A., ABRAMS, HOWARD, AND LEATHERMAN, DON
WEST ACADEMIC
ISBN 9781642421071
(Optional)
Book:
CCH Federal Taxation, Comprehensive Topics
Wolters Kluwer
ISBN 978-0-8080-5721-5
This course applies toward the following programs
Taxation
certificate
certificate
Learn essential core tax concepts, industry-relevant skills and technical know-how necessary for a career in tax preparation and representation.
Learn essential core tax concepts, industry-relevant skills and technical know-how necessary for a career in tax preparation and representation.