Apr 01, 2026  
Spring 2026 Graduate Catalog 
    
Spring 2026 Graduate Catalog [ARCHIVED CATALOG]

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ACC 545 - Entity Taxation


Introduces fundamental income taxation concepts for business entities. Coverage includes the formation, operation, reorganization and dissolution of C and S corporations. Topics associated with partnerships and LLCs entities are also reviewed. Students will be exposed to other areas of our Federal tax system, including U.S. multi-national, gift, estate, and fiduciary income tax topics. State nexus and financial accounting for income taxes concepts are also introduced.

3 credits

Prerequisite(s): Enrolled in ACCMS, ACBMB, ACXMB, ACAMS

Grading Letter graded (A, A-, B+, etc.) ​



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