Advanced Federal Income Taxation. (3-0) 3 Credit Hours

Catalog description

Prerequisite: ACC 3043 or an equivalent. This course is an advanced study of the federal income taxation of various entity structures. Course material will cover the taxation of corporate entities, pass-through entities, and fiduciaries. Topics will include earnings calculations, distributions and their tax implications, the concept of net distributable income, and the unique nature of pass-through taxation. Generally Scheduled Location: Main Campus, Internet. This course has Differential Tuition.