ACCT 442

Corporate Taxation

Texas A&M University-Commerce · UGRD · Fall 2026

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Corporate Taxation - Three semester hours The federal income taxation of corporations and their shareholders with emphasis on the creation of the corporation, establishment of its capital structure, operational alternatives, distribution to shareholders, stock dividends and redemptions, personal holding company, and accumulated earnings tax. Prerequisites: ACCT 340 .

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Class #texas_commerce-ACCT442Fall 2026UGRD3 credits
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