May 19, 2022  
Undergraduate/Graduate Catalog 2015-2016 
    
Undergraduate/Graduate Catalog 2015-2016 [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.