ACC 5080 - Taxation of Business Entities (3)

When Offered: Fall, Spring
Examination of the tax system faced by businesses operating in the United States. Business entities covered include C Corporations, S Corporations and partnerships. Topics include business formations, transactions between the entity and the owners, distributions, liquidations and reorganizations. Projects facilitate knowledge development of a variety of professional skills.
Prerequisite: ACC 3580 (Individual Income Taxation) or equivalent with a minimum grade of “C-“.
[Dual-listed with ACC 4580.]