2018-2019 Graduate Catalog

ACCT 5160 TAXATION OF CORPS/PARTNERSHIPS

Focuses on the tax law for corporations and partnerships, and limited liability companies taxed either as a corporation or a partnership. The course will also focus on performing tax research both utilizing hard copy tax reference materials and CD-ROM interactive research media. The course will culminate with the preparation of two comprehensive tax returns: one for a corporation and one for a partnership. Some limited attention will be dedicated to New Jersey corporation and partnership taxation issues. Corporate organizations, reorganizations, acquisition and liquidations are covered. Other issues include "S Corporation" status, personal holding corporations, accumulated earnings tax, and classification of distributions. Pre-Req: ACCT 5002 or Permission of Instructor

Credits

3