Jun 14, 2024  
2021-2022 Academic Bulletin 
2021-2022 Academic Bulletin [ARCHIVED CATALOG]

ACCT 467 - Corporate Taxation

Credits: 3
Study of the philosophy behind corporate taxation, environmental factors affecting tax law development, accessing & applying tax rules to corporate settings, and research sources of tax rules to solve corporate tax issues. The course introduces the tax rules on capital structure, corporate earnings & profits and their distributions, deductions, alternative minimum tax, stock redemptions and liquidations, reorganization, consolidated tax returns, cross-border transactions, partnership and distributions of its income, S-corporation, corporation’s book income tax expense, and tax-exempt organizations.

Grade Mode: Normal (A-F,I,W)
Prerequisite/Corequisite: ACCT 365  
Schedule Type: Lecture
Year Offering: Even years
Term Offering: Spring
College Code: CPS

Click here for the Schedule of Classes.