2024-2025 Undergraduate & Graduate Catalog
ACC 318 - Entity Taxation
Introduction to tax characteristics of various types of business entities including C and S corporations, partnerships, and limited liability companies. Topics covered include the tax consequences of entity formation, distributions, operations, and liquidations. The course will also cover federal estate and gift taxation. Prerequisites: ACC 212 and admission to Seidman College of Business, or by permit. ACC 317 recommended.
Credits: 3