ACCT 6231 — Corporations and Shareholders
3 semester hoursGraduateLecturetypical days: T/ThBostonHybrid
Provides an in-depth study of the tax issues related to the corporate form and the corresponding tax implications for its shareholders. Given the importance of corporations in the federal income tax system, an understanding of the tax issues related to this type of business is essential for tax professionals. Topics include capital formation and structure, the operations of the corporation, distributions, dividends and redemptions, sales and liquidations, and taxable and tax-free reorganizations.
Prerequisites
- one of:
- ACCT 6230 (min C-)
- ACCT 5230 (min D-)
- ACCT 5230 (min C-)
Offering history
| Term | Sections | Enrolled | Capacity | Full | Open seats/section |
|---|---|---|---|---|---|
| Summer B 2023 | 1 | 6 | 40 | 15% | 34.0 |
| Summer B 2024 | 1 | 14 | 40 | 35% | 26.0 |
| Summer B 2025 | 1 | 15 | 40 | 38% | 25.0 |
Snapshots from scheduled scrapes — not live seat availability. "Full" can exceed 100% when sections over-enroll.
Meeting times
Share of recent sections by weekday: M 0% · T 100% · W 0% · Th 100% · F 0%
Common patterns: TR (100% of sections) — in patterns, R means Thursday
Professors
Summer B
- Ronald Zullo (100% of students) · reviews
Percentages are each professor's average share of the season's enrolled students in recent terms.
Unlocks
Courses that list ACCT 6231 in their prerequisites.
Links
Official catalog (ACCT course descriptions) · Student reviews on RateMyHusky · All ACCT courses · Plan it at numap.app