ACC409 Business Taxation

This course provides the student with an understanding of corporate and partnership tax law: deferred tax assets and liabilities; special situations; organization and capital structure; earnings, profits, and dividend distributions; redemptions and liquidations; and taxation of international transactions. Partnership topics covered are formation, operation and basics. Also covered are transfer of interests and terminations; S corporations; tax practice and ethics; federal gift and estate taxes; income taxation of estates and trusts.



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