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.
Athena Title
Taxation II
Equivalent Courses
Not open to students with credit in ACCT 5410, ACCT 7410
Non-Traditional Format
This course will be taught 95% or more online.
Prerequisite
ACCT 7560E
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
