FPL 524 Federal Tax Planning and Research

This course will provide an introduction to fundamental concepts of federal law impacting individuals and corporations. The focus will be on understanding how to integrate tax strategy into the bigger picture of corporate decision-making and will incorporate Internal Revenue Code sections, Treasury regulations, and research in online legal databases and current journal publications. Students will gain a broad exposure to the tax implications of business decisions ranging from corporate formation to corporate acquisitions and divestitures. Students will also be introduced to how tax planning decisions affect financial metrics. 3 credit hours