AC 552 Taxation of Business Entities
Examines C corporations, partnerships, and S corporations as taxable entities. Topics include the philosophy of taxation, income determination, deductions and credits, acquisition and disposition of property, and related gains and losses. Additional topics, including distribution from and liquidation of business entities, tax planning, and tax research.
Credits
3
Prerequisite
AC 531, or admission to a School of Business graduate program, permission of the Associate Director of Graduate Programs, or permission of the Department of Accounting Chairperson
Offered
- Fall and Spring
- Summer
- On Demand