ACCT 359 - Taxation of Business Entities and Special Topics in Taxation

Credits: 3 Prerequisite: ACCT 358 and at least junior standing. This course begins by establishing a basic understanding of income tax laws as they relate to C corporations and flow-through entities (e.g., partnerships, s-corporations, limited liability corporations). The course includes modules on specialized tax topics such as international taxation, state and local taxation, taxation of investments, accounting for income taxes, and taxation of property. Bovay.