Corporate & Pass Through Entity Taxation.

Catalog description

Students study the Internal Revenue Code and related tax literature associated with corporate and pass through entity taxation. Students learn the concepts of forming, operating, and liquidating C Corporations, S Corporations, LLCs, and Partnerships. Federal tax returns are prepared for C Corporations, S Corporations and Partnerships. Tax research is emphasized and integrated into each of the above areas. Students obtain proficiency in the use of various internet and paper-based tax services and in the examination of related contemporary accounting literature. Prerequisite: Admission to the MS in Accounting program and ACCT 3353 .