ACCT 603 Corporate Taxation

An examination of tax implications of forming and operating conduit type businesses, with emphasis on planning for tax minimization. Topics such as concept of income (legislative and judicial) and impact on investment decisions, choice of business entity and capital structure (corporations vs. conduits; debt vs. equity), and compensation and retirement program planning (ESOPs, IRAs, pensions, 401Ks, stock options) will be examined.

Credits

3

Offered

Fall