Jun 22, 2024  
Undergraduate/Graduate Catalog 2016-2017 
Undergraduate/Graduate Catalog 2016-2017 [ARCHIVED CATALOG] See drop-down menu above to access other catalogs.

ACFI 567 - Corporate Taxation

(3 credits)
Prerequisite: ACFI 566 with a minimum grade of “B-“, or equivalent
This course examines federal income tax law and regulations, with emphasis on topics applicable to partnerships, corporations, “S” corporations and fiduciaries in greater depth. Federal gift and estate tax principles, liquidations and reorganizations are also covered. Tax planning and tax research are emphasized, including timing of transactions, appropriate forms of structuring transactions, election of alternative methods and other lawful means to minimize the impact of taxation.