ACCT 305 Taxation II

An in-depth discussion of federal income taxation of multi-national corporations and partnerships. Tax issues connected to formation, operation, distributions, and liquidation will be examined. Other topics discussed include: special tax assessments like the alternative minimum tax, the personal holding company tax, and the accumulated earnings tax, S corporations, taxation of international transactions, and tax research.

Credits

3

Prerequisite

ACCT 304

Offered

Every year