Nov 30, 2023  
2013-2014 Graduate Catalog 
2013-2014 Graduate Catalog [Archived Catalog]

MBA 572 - Taxation of Corporations, Partnerships, Estates, and Trusts

Catalog Year 2013-2014

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.

credit: 3