TAX 223 - Federal Income Tax Aspects of Liquidations, Mergers and Reorganizations
Periodically
Intensive study of Federal Income Tax treatment of corporate liquidations, reorganizations
and divisions. Problems relating to collapsible corporations, affiliated groups,
foreign corporations and foreign-sourced income are covered.
Prerequisites & Notes TAX 222 or approved equivalent. Open only to matriculated Zarb School of Business
graduate students and/or matriculated School of Education and Allied Human Services
graduate students where appropriate (Formerly ACCT 223.)