Introduction to Taxation


课程名称Introduction to Taxation
课程性质专业必修课               学分数3
总学时:54             讲授学时:54        实验学时:0 
课程主要内容This course offers concepts and principles governing the taxation of corporations and their shareholders, the effect of taxes on corporate formation, capital structure, distributions and liquidations. Upon completing this course, students will be able to: 1.determine the tax consequences to each party of the formation of a corporation; 2.understand the difference between debt and equity and the impact on both the corporation and its shareholders; 3.calculate the amount of corporate distributions taxable as dividends; 4.distinguish between a redemption that can be treated as a sale or exchange and one that is taxed as a dividend; 5.determine the appropriate tax treatment of corporate liquidations.