TA 322B Federal Income Taxation of Corporations and Shareholders II

3 unit(s)
Covers specific issues of operating in corporate form: corporate reorganizations and divisions; carryovers of tax attributes; limitations on carryovers. Prerequisite(s): TA 322A. Cross-listed with and equivalent to the following course. (Note: no academic credit is awarded for retaking equivalent course.): LLM 322B.

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Schools of: Accounting, Business, Taxation, and Undergraduate Studies
School of Law