TAXATION OF BUSINESSES

Catalog description

Prerequisite note: Financial Accounting (ACCT2110) or equivalent course should be taken as a prerequisite. This course is not appropriate for students who have taken a previous graduate or undergraduate business course in taxation.An introductory course in business taxation. This course covers the taxation of business entities: sole proprietorships, corporations, partnerships, limited liability companies, and exempt entities. Tax research and a comparative study of business entities are emphasized.Faculty: F. THOMAS