AC 432 - Federal Income Taxation of Business Entities
(3 cr.) This course considers the tax effects of formation, operation and liquidation of business entities. Students identify and analyze data relevant to the taxation of different business entities. Emphasis is placed on issues and data identification, research and analysis of relevant tax information that affects entities' elections and alternative tax treatments. Minimum grade for accounting majors C-. Prerequisite: AC 431; Every Year, Spring

Spring 2017