ACC 418 - Corporate/Partnership Income Taxes

3 Credits
SPRING

This course examines the fundamental concepts of the federal taxation as related to the foundation and structure of taxation, the general concepts of income and deductions of individuals and businesses, taxation of property transactions, C-corporations, S-corporations, partnerships, gift and estate taxes, and trusts. An overview of tax research, tax law, IRS rules and regulations, and IRS administrative procedures will also be presented.

Offered alternate years (even)

Prerequisite: ACC 329