TAX 223 - Federal Income Tax Aspects of Liquidations, Mergers and Reorganizations
Semester Hours:3 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.
Prerequisite(s)/Course Notes: TAX 222 or approved equivalent. Open only to matriculated graduate students in the Zarb School of Business and in other Schools at Hofstra where appropriate. See specific program requirements.