MFIN 5820 Corporate Taxation
In this course students study a broad range of tax concepts and types of tax payers. Issues relevant to the taxation of corporations by federal and state governments, and the taxation of tax-exempt organizations are comprehensively discussed. The role of taxation in the business decision-making process is studied. The course includes a designated corporate taxation accounting research component. Students acquire the skills to conduct basic tax research, tax planning, and to prepare Form 1120, U.S. Corporation Income Tax Return. An exposure to professional standards and ethics is included. Students are provided with knowledge of the interrelationships and differences between financial accounting and tax accounting.