Jan 15, 2025  
2022-2023 Graduate Catalog 
    
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2022-2023 Graduate Catalog [ARCHIVED CATALOG]

ACC 5500 - Taxation of Business Enterprises

Credits: 4
Formerly: GACC5500
This course 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.