Applied Personal/Corporate Tax
This course builds on the technical and personal corporate taxation courses, covering the selected topics in more depth. The topics are integrated to facilitate tax planning for corporations and individuals. The purpose of the course is to provide students with tax skills appropriate for environments of lo- to mid-level complexity with low levels of uncertainty. Topics addressed include the following: integration of personal and corporate tax; corporate investment income; corporate distributions; capital gains; estates and trusts; tax-planning strategies for individuals and corporations, and corporate reorganizations.