Catalogue 2016 - 2017

AC 624 Advanced Topics in Corporate & Partnership Tax


3 cr.


AC 614

Course Description

This course provides an advanced study of the federal income taxation of corporate and partnerships. Key outcomes include the ability to understand selected topics which may include: the alternative minimum tax on corporations, consolidations, closely-held businesses, dividends and other distributions, international taxation, inventory methods, liquidations, reorganizations, state and local taxation, transfer pricing, and new developments.  Significant attention will be given to tax research and writing on selected course topics.