ACCT 631 - Corporate Tax

Units: 3
Corporate income taxation from formation to complete liquidation. Topics include business entity comparisons, check-the-box regulations, common law doctrines of federal taxation, accounting periods and methods, carryovers of corporate tax attributes, personal holding companies, and accumulated earnings tax.

Prerequisites: ACCT 612 with grade C or better.
Equivalent Quarter Course: ACCT 6202.
Possible Instructional Methods: Entirely On-ground.
Grading: A-F grading only.