Corporation, Partnership, Estate & Trust Taxation


Examination of the tax skills necessary to make decisions regarding corporations, partnerships, S corporations, and other small business entities as necessary. Emphasis on such areas as organization and capital structure, earnings and profits, dividend distribution, redemptions, liquidations, and reorganizations of corporations. Additional study includes flow-through entities such as partnerships and S corporations as well as tax planning and research. Practical application of the tax law with historical, economic, and political perspectives.

3 Credits: 3 Lecture