2017-2018 Catalog (March 2018) 
    
    Oct 18, 2018  
2017-2018 Catalog (March 2018) [ARCHIVED CATALOG]

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ACCT 4006 - Federal Taxation II: Corporate Taxation♦


(5 cr.) This course is a continuation of Federation Taxation I and the focus is on corporate federal taxes. Students appraise the role taxation plays on organizations, the corporate structure, and tax strategies. They learn about the application of federal income taxes business entities, including corporations, partnerships, and entities taxed as partnerships and S corporations. They also examine gift and estate taxes and income taxation of estates and trusts. Students contextualize their learning through the preparation of a corporate federal tax return and related schedules. They consider the allocation of partnership taxable income and other deductions, credits, self-employment taxes, and loss carrybacks and carryforwards. Through the evaluation of legal and ethical issues involved in federal tax practice, students become familiar with laws, best practices, and the responsibilities of accounting professionals.
  (Prerequisite(s): ACCT 4005.)
♦ Students may take this as a non-degree course, which means they do not have to be enrolled in a program. Contact an Enrollment Advisor [1-866-492-5336 (U.S.);1-443-627-7222 (toll)] for more information.



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