Jul 13, 2020  
Loyola Marymount University Bulletin 2018-2019 
Loyola Marymount University Bulletin 2018-2019 [ARCHIVED CATALOG]

ACCT 6122 Income Taxation of Corporations and Shareholders

3 semester hours

Concepts and principles governing the taxation of corporations and their shareholders. The effects of taxes on corporate formation, capital structure, dividends, redemptions, and liquidations. Also covered are the tax effects of corporate restructuring transactions; divisions, reorganizations, and carryovers of tax attributes.

Graduate standing required.