ACCT 631 - Federal Taxation of Corporations and Flow-Through Entities

Units: 3
In-depth study of tax issues related to the corporate form and the corresponding tax implications for shareholders. This includes the federal taxation of entities such as C Corporations, S Corporations, Partnerships, Trusts and Estates, and Tax-exempt organizations.

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