Business Income Tax.

Catalog description

An examination of the source and application of U.S. tax authority as it relates to corporations (including S Corporations) and their shareholders, partnerships and their partners, and estates and trusts and their beneficiaries. This courses address topics in the Tax Core section, as well as the Tax Compliance and Planning Discipline section, of the Uniform CPA Exam. Prerequisites: EC 2301 , EC 2303 , MT 1305 or MT 1411 or MT 2412 , MT 2306 or MT 2303 , AC 2301 , AC 2302 . (Spring only).