TAXN 4100 Business Taxation

TAXN 4100 Business Taxation
Business Taxation
TAXN 4100 examines the federal system of taxation as it relates to businesses. The course includes an analysis of the taxation of corporations, S corporations, and partnerships. TAXN 4100 uses a business-cycle approach, wherein the tax effects of formation, ongoing operation, and disposition of the entity are discussed. Tax effects of various transactions as they relate to the shareholders/partners are also discussed. The course is Code (Internal Revenue Code) oriented, emphasizing the primary authorities that govern tax matters.
Notes: TAXN 4100 is required for CPA examination candidates.
Pre-requistites: ACCN 3100.
credit hours: 3