ACCTMIS 7400: Taxation of Corporations and Shareholders
Ohio State University
A comprehensive overview of U.S. federal corporate taxation of C corporations and their shareholders. Topics covered include corporate formation, capital structure, operations, and accounting for income taxes. Following these topics, the class will also address corporate distributions (operating and liquidating), reorganizations and redemptions. Prereq: MBA 6211, or enrollment in Master of Accounting Program, or permission of instructor.
Average GPA: 3.42
Grade distribution records: 148 students across 6 terms.
Grade distribution
| Grade | Students | Percent |
|---|---|---|
| A | 53 | 35.8% |
| A- | 25 | 16.9% |
| B+ | 29 | 19.6% |
| B | 20 | 13.5% |
| B- | 7 | 4.7% |
| C+ | 4 | 2.7% |
| C | 6 | 4.1% |
| C- | 1 | 0.7% |
| D+ | 2 | 1.4% |
| D | 1 | 0.7% |
Based on 148 student grade records across 6 terms.