Advanced Income Tax Theory and Practice

Catalog description

Recommended for students planning to take the CPA exam. Advanced topics in federal taxation, with emphasis on the federal taxation of corporations, partnerships, and exempt organizations. Estate and gift taxation and the income taxation of estates and trusts. This course has been identified as a Cofrin School of Business High Impact Practice (HIP) course. HIPs are rigorous courses that include engaging teaching methods such as regular feedback, peer and faculty interaction, structured reflection, and application of knowledge. P: ACCTG 301 and ACCTG 410 with at least a C grade and an overall minimum GPA of 2.5 Spring.