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Jul 01, 2025
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Fall 2025 Graduate 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
Grading Letter graded (A, A-, B+, etc.)
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