Nov 27, 2024  
2009-2010 Undergraduate Catalog 
    
2009-2010 Undergraduate Catalog [Archived Catalog]

ACC 431 - Federal Tax Accounting II


2009-2010 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.

PREREQ: ACC 330 and 301 and minimum second semester junior standing.
OFFERED: Spring
CREDIT: 3