Jul 14, 2024  
2020-2021 Graduate Catalog 
    
2020-2021 Graduate Catalog [ARCHIVED CATALOG]

GACC 5500 - Taxation of Business Enterprises

Credits: 4
Examines C corporations, S corporations, Limited Liability Corporations, Limited Liability Partnerships, and partnerships as taxable entities. Topics include the theory and political environment of taxation, income determination, deductions and credits, acquisition and disposition of property, and related gains and losses. Additional topics include distribution of income and liquidation of business entities Tax planning and research are emphasized.