ACC 5500 - Taxation of Business Enterprises

Credits: 4

Business structure has a significant impact on taxation. This course provides a comprehensive overview of the taxation of business enterprises including corporations, partnerships, and sole proprietorships. Topics include the theory and political environment of taxation, income determination, deductions and credits, acquisition and disposition of property, and related gains and losses, distribution of income, and liquidation of business entities. Tax planning and research are emphasized.
Prerequisite(s): Any Introduction to Federal Income Taxation course, taken at the undergraduate or graduate level