ACC 5210 - Income Tax II: US Taxation of Alternative Business Structures

(3 credits)

Course will provide an overview of the most critical tax concepts that apply to business operations in the US. For businesses structured as taxable corporations, this will include analysis of federal taxes as they apply to the formation, operation, restructuring and liquidation of corporations. For businesses structured as flow-through entities, a parallel analysis of federal taxes will be studied. Individual federal tax concepts that apply to owners of business entities will be an important aspect. Prerequisite(s): Student must be admitted to the Master of Accounting program.

Course revisions made after the Graduate Catalog publication date will be posted in the Graduate Catalog Addendum.