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2019-2020 Graduate Catalog [Archived Catalog]

MBA 572 - Taxation of Business Entities

Catalog Year: 2019-2020

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

Prerequisite: Graduate standing and ACC 330.
Offered: One time per year.
Credit: 3