2022-2023 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

AC 531, or admission to a School of Business graduate program, permission of the Associate Director of Graduate Programs, or permission of the Department of Accounting Chairperson

General Education

Offered

  • Fall and Spring
  • Summer
  • On Demand