ACC 404. Advanced Taxation. 3 Credit Hours.

Study of Federal income tax laws and regulations as they affect corporations, partnerships, their owners, and employees. Emphasis is placed on tax planning aspects of formation, operation, reorganization, distribution, and liquidation of corporations and partnerships. Also includes an introduction to estate and gift taxation.
Prerequisite: ACC 403.
Components: LEC.
Grading: GRD.
Typically Offered: Fall, Spring, & Summer.