Portland-State-University 2021-2022 Bulletin

MTax 528 Corporate Taxation II

Continuation of MTax 527, including S corps; judicial doctrines such as substance over form, business purpose, step transactions and 7701(o); corporate reorganizations, acquisitions, divisions and liquidations of subsidiary corporations; carryover of tax attributes; consolidated returns; alternative minimum tax; penalty taxes and anti-abuse provisions.




MTax 527
  • Up one level
  • 500