Key Areas To Be Covered:

• Key issues in the taxation of business income, investment income, and corporate capital gains
• Taxation of inter-corporate dividends, deemed dividends, benefits, and other corporate distributions of profits
• Comparative issues in the taxation of general and limited partnerships
• Important rules for the taxation of trusts, including attribution rules, income-splitting, and graduated-rate estates
• Understanding the anti-avoidance rules that apply to common business structures
• A deep-dive into complex business structures as our faculty discusses a fact pattern that addresses the tax implications of various business forms