Business Tax Planning Theory and Practice

Catalog description

Tax theory pertaining to corporations, partnerships and conduit entities, estates, trusts, ethics, and professional tax responsibilities. ACCT 510 Business Tax Planning Theory and Practice (3) This course provides in-depth coverage of the theory and practice of tax planning for corporations, partnerships and other related pass-through entities. Topics will include tax research, corporate formation and capital structure, corporate non-liquidating distributions, corporate acquisitions and reorganizations, consolidated tax returns, partnership formation and operation, special partnership issues, S corporations, taxation of gifts, estates and trusts, and professional responsibilities and ethics.