ACC 4110 - Taxation of Corporations and Partnerships

(3) Credit Hours

Fundamentals of federal income tax laws covering the formation, liquidation and reorganization of corporations and partnerships. Emphasis is placed on the federal income tax laws as they relate to both the entity and the owner. Fall and spring semesters. Prerequisite: ACC 3010 and ACC 3070, junior standing; or department head approval. Differential course fee will be assessed.