College Record 2020-2021

ACC-412 Income Tax Accounting II

This course is devoted to the taxation of corporations, partnerships, and fiduciaries. Topics include: transactions between partners and partnerships for retirement, death, transfer or partial liquidation of an interest; special deductions for corporations; Subchapters; corporate distributions; organization, reorganization, or liquidation; tax on accumulated earnings; personal holding examples; and tax research.

Credits

3

Prerequisite

Complete ACC-411.

Offered

  • Occasional