Advanced Taxation of Business

Catalog description

The course will cover advanced federal taxation and planning of flow-through entities and other special entities. Topics such as tax law sources and tax research; the tax advantages and disadvantages of various business entities as well as how entrepreneurs may choose the optimal entity for tax purposes; taxable and nontaxable methods of mergers, acquisitions, and divestitures; fundamental concepts of consolidated tax returns for C Corporations; and the accounting for income taxes.