Special Topics in Accounting: Federal Income Taxation of Mergers and Acquisitions

539F

Course Description:
This course is designed primarily for the student who wants a general understanding of the basic principles and concepts of federal income taxation that apply to corporate mergers, acquisitions and LBOs. Topics include taxable and tax-free stock and asset acquisitions, incorporation transactions, non-acquisitive reorganizations, current and liquidating distributions to shareholders, stock redemptions, and survival of net operating losses and other tax attributes. To help students understand and become conversant with the fundamental concepts of federal income taxation, the instructor uses a problem-oriented approach that requires students to apply the more important principles of tax law to discrete factual situations. Prerequisite: Mgt. 311 or consent of the instructor. [2]

2 Credit(s)

Please Note: Not all courses are scheduled each semester. Complete class schedules are available upon enrollment.