2025-26 University Catalog 
    
    May 25, 2025  
2025-26 University Catalog

ACC (0201) 704 - Taxation of Business Entities


Credits: 3.00

A study of the Internal Revenue Code with particular emphasis on the problems of corporations and their shareholders. Considerable time is spent in the area of corporate reorganizations, multiple corporations owned by related taxpayers, and distributions to stockholders. Other areas covered include personal holding corporations and pseudo-corporation taxation.

When Offered: Fall

Repeatable: No Grade Type: Regular
Free Note: 24 Undergraduate Accounting credits including a course in Federal Taxation