ACC 407 Taxation of Business Entities (3)
A survey of the general concepts, rules, and practices involved in the taxation of sole-proprietorships, corporations, partnerships, and subchapter S corporations.
Pre: 401
A minimum of at least C- or better is required
Subjects:
- Basic tax research
- Choice of Entity
- Corporate formation
- Tax accounting methods
- Operation of the corporate income tax
- Non-liquidating corporate distributions
- Corporate liquidations and distributions
- Alternative minimum tax
- Partnership formation and distributions
- S corporations
- Limited Liability Companies
- Ethical issues
- Optional topics: tax returns of different tax entities, consolidated tax issues, comparative international tax treatment of business entities
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