Jan 24, 2022  
2019-2020 Undergraduate Catalog 
    
2019-2020 Undergraduate Catalog [Archived Catalog]

ACC 431 - Federal Tax Accounting II


2019-2020 Catalog Year:

This course covers federal tax laws pertaining to business entities. It discusses the computation of the corporate income tax and the taxation of partnerships and S corporations. Particular emphasis is given to the tax treatment of transactions between corporations and their shareholders and between partnerships and their partners The course describes the tax law as set forth in the Internal Revenue Code, Treasury regulations, IRS rulings and pronouncements, and court decisions.

Prerequisite: ACC 330 and ACC 301 and minimum second semester junior standing.
Offered: Not on a regular basis
Credit: 3