“Corporate Taxation, A primer on subchapter C” Presentation

On March 13th,2024 Adam J. Smith and Owen Evans presented on “Corporate Taxation A Primer on Subchapter C” for The Florida Bar. The presentation covered the fundamental rules and principles of corporate taxation through the lens of the corporate lifecycle and topics included choice of entity considerations; formation and contributions; dividend distributions, redemptions, entity-level taxation; taxable acquisitions, reorganizations, and corporate divisions; liquidations; and anti-abuse rules and doctrines.