ACC 783 - Taxation of Corporations

(3 units)

Taxation of C corporations; issues regarding formation, reorganizations, and liquidation; transactions between Corporations and their owners.
Per university policy, students may not attempt this course more than twice.

Prerequisite(s): ACC 410 or ACC 610; graduate standing.

Grading Basis: Graded
Units of Lecture: 3
Offered: Every Spring

Student Learning Outcomes
Upon completion of this course, students will be able to:
1. outline main tax issues concerning formation, operation, and liquidation of regular C corporations.
2. prepare a basic financial statement footnote pertaining to the income tax accrual.
3. describe the main possibilities for corporate reorganizations as well as the associated tax consequences.

Click here for course scheduling information. | Check course textbook information