Boston University School of Law

TX933 Introduction to Corporate Tax

TX 933 ( A1)  T 4:20 PM-6:10 PM 
2 cr., Spring 
Professor Stransky 
No Class Website
 

Income tax considerations relating to transfers of assets and liabilities to a corporation (during incorporation and otherwise), non-liquidating distributions, stock redemptions, related party stock purchases and corporate liquidations. Includes an overview of the treatment of a corporate shareholder versus other shareholders. Co- or prerequisites: Federal Income Tax I and Federal Income Tax II.