ACCT 4101 Taxation of Business Enterprises

3 hours; 3 credits

A survey course outlining the basic tax law affecting business enterprises. Corporate income tax from organization of the corporate entity, capital structure, corporate distributions, the income process, redemptions, liquidations, and reorganizations; small business corporations (Sub Ch. S); and partnership taxation. This course is designed to provide theoretical and practical experience with tie-ins to applicable tax forms. The case study method will be used where applicable. A class project or research paper will be required. Fall and spring terms.

Prerequisite: Accounting 3101, and Accounting 3011 or their equivalent.


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