LAW 6615 - Taxation of Bus Entities

Institution:

University of Wyoming

Subject:

LAW

Description:

Surveys the federal income tax consequences of major events in the existence of business entities and their owners including formations, contributions, operations, distributions, redemptions, and liquidations. This course compares taxation of Subchapter C corporations, Subchapter S corporations, and partnerships. Students will spend significant time on statutory interpretation and along the way consider policy issues that affect how the taxation of businesses is structured and enforced under the Internal Revenue Code.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.uwyo.edu

Phone Number:

(307) 766-1121

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Semester

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