Legal Research Guides by Course - Income Tax of Corporations and Shareholders
Course Description
This course covers the status of the corporate entity in the pattern of federal income taxation and the resulting problems; characteristics of associations taxable as corporations. This course also covers transfers of property in organizing a corporation; problems of corporate capitalization; dividend distributions; stock redemptions; and the various types of corporate liquidations. Pertinent sections of the Internal Revenue Code will be examined in detail throughout this course. Prerequisite: Basic Federal Income Taxation. (3 credits)
Faculty Who Teach This Course
- R. Damien Schorr, Esq. (adjunct professor)
Subject Covered Presently in Collection by
Print Collection
KF6450-KF6499 Taxation – Income of Business Organizations
Legal Research Databases
- BNA Online
- RIA Checkpoint
- CCH Library - Intelliconnect
- Hein Online
- Westlaw and Lexis
- CALI
- Legal Scholarship Network
- LLMC – Digital
- Tax Analysts
DCLI Webpage Links
- Primary Legal Research: U.S. Case Law, Federal Statutory Law, Federal Administrative Law
- Legal Research Guides: Tax Law