ACCT 7440 Taxation of Business Entities

This is an intensive MBA course geared towards students committed to taking the CPA examination. The course provides a study of the U.S. Internal Revenue Code with emphasis on income taxation of business entities. The course looks at tax-minimizing decision making of entities and their owners. The course is a practical study of federal income taxes as they relate to business entities, such as C Corporation, S Corporation, Partnerships and LLCs with emphasis on research techniques and tax planning principles; it provides practice in the preparation of tax returns and solution of case problems.

Prerequisite(s): ACCT 7420
Credits: 3.0