ACCT 576 - Entity Taxation

Credits: 4

Application of federal income tax law to partnership, corporations and fiduciaries. Topics include transactions between partners and partnership for retirement, death, transfer, or partial liquidation of an interest; tax shelters, special deductions for corporations; Subchapter S; corporate distributions and reorganizations; tax on accumulated earnings; personal holding companies; taxations on trusts and estates (introductory); tax appear and conference procedures. , winter and spring semesters.