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May 04, 2024
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2009-2010 Graduate Catalog [Archived Catalog]
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MBA 572 - Taxation of Corporations, Partnerships, Estates, and Trusts Catalog Year 2009-2010
This course covers federal tax laws pertaining to businesses and
investment entities. It discusses the computation of the corporate
income tax and the taxation of partnership, estate, and trust
income. Particular emphasis is given to the tax treatment of
transactions between corporations and their shareholders,
partnerships and their partners, and estates and trusts and their
beneficiaries. The course describes the tax law as set forth in the
Internal Revenue Code, Treasury regulations, IRS rulings and
pronouncements, and court decisions. Prerequisites: graduate
standing and Acc 330.
OFFERED: Spring CREDIT: 3
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