2020-2021 Undergraduate/Graduate Catalog

AC 552 Taxation of Business Entities

Examines C corporations, partnerships, and S corporations as taxable entities. Topics include the philosophy of taxation, income determination, deductions and credits, acquisition and disposition of property, and related gains and losses. Additional topics, including distribution from and liquidation of business entities, tax planning, and tax research.

Credits

3

Prerequisite

Admission to the MS Accounting program or AC 531 or permission of the MBA Director or Department Chair.

General Education

Offered

  • Spring

Will this Course be Offered for Graduate Credit

Yes