Entity Taxation   [Archived Catalog]
2011-2012 Undergraduate & Graduate Catalog

ACC 318 - Entity Taxation

Introduction to tax characteristics of various type of business entities including C and S corporations, partnerships, and limited liability companies. Topics covered include the tax consequences of entity formation, distributions, operations, and liquidations. The course will also cover federal estate and gift taxation. Offered fall and winter semesters.  Prerequisite: ACC 212.  ACC 317 recommended.

Credits: 3