ACCT 435 Entities Taxation

Building on the principles of individual income taxation, this course addresses the federal approach to taxing for-profit entities, including partnerships, corporations, and trusts. Topics include "flow-through" taxation, the separate legal entities doctrine, and "either/or" taxation. The course concludes with an introduction to the unified federal estate and gift tax.

Credits

3

Prerequisite

ACCT 335 with a C or higher.

Offered

S