Corporate Taxation (ACCT402)

(01/09/2023-03/05/2023)

Course Memo

This course introduces the study of federal tax laws pertaining to partnerships, corporations, and S corporations. Topics include the preparation of tax returns associated with corporate reorganizations, personal-holding companies, net operating losses, and tax concepts related to gifts, trusts and estates. It also examines the administrative powers of the IRS. Prerequisite: ACCT 203