ACCT 4101 Taxation of Business Enterprises

(Prior to Fall 2010, this course was known as ACCNT 31.
The information below might still reflect the old course numbers. Bracketed numbers, if any, are the old course numbers. Learn more...)

3 hours; 3 credits

A survey course outlining the basic tax law affecting business enterprises. Corporate income tax from organization of the corporate entity, capital structure, corporate distributions, the income process, redemptions, liquidations, and reorganizations; small business corporations (Sub Ch. S); and partnership taxation. This course is designed to provide theoretical and practical experience with tie-ins to applicable tax forms. The case study method will be used where applicable. A class project or research paper will be required. Fall and spring terms.

Prerequisite: Accounting 3101, and Accounting 3011 or their equivalent.

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