AC304 Business Entities Taxation
Pre-requisites and Co-requisites: AC204 and LA204
This course is designed to build on the knowledge acquired in AC 204, Income Tax. Emphasis will be placed on the federal tax code of the United States, as it relates to corporations, partnerships and limited liability companies. The course will also include an introduction to trusts, estates and gift tax, multinational tax transactions, as well as state and local taxes. Topics will include: the implications of the choice of a business entity, as it relates to the taxation of the organization, tax preparation, tax planning and research.
3 Credit Hours