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.
Prerequisite
Admission to the MS Accounting program or
AC 531 or permission of the MBA Director or Department Chair.