Entity Taxation-Theory and Practice   [Archived Catalog]
2012-2013 Undergraduate & Graduate Catalog

ACC 615 - Entity Taxation-Theory and Practice

Examination of the tax characteristics of various business entities, including the C and S corporation, partnerships, and limited liability companies. Topics covered include the tax consequences of forming, operating, and liquidating such business entities. Tax research and planning issues are also discussed. Course may not be taken for credit if student has received credit for ACC 318 or equivalent. Not available to MST students without permission of director of graduate programs. Prerequisites: ACC 212, ACC 511 or equivalent

Credits: 3