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Apr 02, 2025
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Fall 2025 Undergraduate Catalog
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ACC 314 - Federal Income Taxation II
Introduces and explores fundamental income taxation concepts for business entities, with a focus on C corporations, S corporations, and partnerships. Topics include the formation, operation, reorganization and liquidation of C corporations, as well as the formation, operation and liquidation of flow-through entities. Students will also familiarize themselves with specialty topics concerning estates and trusts, transfer taxes and jurisdictional taxation.
3 credits
Prerequisite(s): BUS Major or ACC Minor and ACC 311
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