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Taxation II

Course Description

The federal taxation of business entities and owners, primarily focusing on corporations and shareholders. The tax provisions governing business entities, as well as the impact of those provisions on business decisions and choice of entity form.

Additional Requirements for Graduate Students:
A project.

Athena Title

Taxation II

Undergraduate Prerequisite

ACCT 2101 or ACCT 2101E or ACCT 2101H or ACCT 5400 or ACCT 5400H or ACCT 7400

Graduate Prerequisite

ACCT 2101 or ACCT 2101E or ACCT 2101H or ACCT 5400 or ACCT 5400H or ACCT 7400

Semester Course Offered

Offered fall and spring

Grading System

A - F (Traditional)

Student learning Outcomes

  • By the end of this course, students will be able to understand the structure and principals underlying the federal income taxation of corporations, partnerships, estates, and trusts.

Topical Outline

  • Working with the Federal Tax Law
  • Corporation operating rules and capital structure
  • Corporation dividend distributions and redemptions
  • Corporate reorganizations and additional taxes
  • Partnership formation, operation and distributions
  • S Corporations - qualifications and operating rules
  • Federal gift and estate taxation
  • The income taxation of estates and trusts

Syllabus

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