Catalogue 2014 - 2015

AC 614 Fundamentals of Corporate and Partnership Tax


3 cr.


AC 413 or its equivalent.

Course Description

This course provides an introduction to the federal taxation of business entities.  Key outcomes include an understanding of the fundamental concepts of the federal income taxation of corporate formations, earnings, and distributions, as well as the federal taxation of partnerships, S corporations, and other pass-through entities.


Formerly "Advanced Taxation of Business Entities"