Course Title:
Reorganizations
Course Description:
Examines the tax impact of the transfer of stock, securities, and property in connection with acquisitions, divestitures, and other business ownership changes. Topics include the taxability of the transactions, the basis of property exchanged, corporate liquidations, tax attributes available to successors of an interest, and the overall impact to both the acquirer and the acquiree. Also discusses planning for the optimization of tax benefits.
Fall Offering:
Lab/Coreq 1:
Spring Offering:
Lab/Coreq 2:
Summer Offering:
Lab/Coreq Remarks:
Summer 1 Offering:
Prerequisite 1:
ACC G230
Summer 2 Offering:
Prerequisite 2:
ACC G231
Cross-Listed Course 1:
Prerequisite 3:
Cross-Listed Course 2:
Prerequisite 4:
Cross-Listed Course 3:
Prerequisite 5:
Cross-Listed Course 4:
Prerequisite Remarks:
Cross-Listed Course 5:
Repeatable:
N
