Vanderbilt Law School Background Image

Course Information

Corporate Taxation

A basic study of federal income taxation of domestic corporations and shareholders, with a limited and comparative treatment of the taxation of partnerships and partners, including the mechanisms for and consequences of corporate formation and capitalization; cash dividends and property distributions; common and preferred stock dividends, complete and partial liquidations; redemptions; accumulated earnings tax; personal holding companies; collapsible corporations; and 'Subchapter S" corporations.

Prerequisite: Federal Tax Law.