ACCT 128

Taxation of Corporations Partnerships Estates and Trusts

This course provides a continuing study of federal income tax compliance with an emphasis on the taxation of business entities including corporations, partnerships, limited liability companies, S-corporations, estates, and trusts. Topics include tax and non-tax characteristics of business entities, income tax filing requirements, differences in book and taxable income, selection of accounting methods and periods, tax computation, and available credits.

Units: 4.0

Hours: 72 hours LEC