ACCT 457 - Advanced Income Tax Accounting

4 credit(s)
A study of federal income tax as it applies to C corporations, S corporations, partnerships, and limited liability companies (LLC), the gift tax, the estate tax, income taxation of trusts and estates, and internal revenue service administrative procedures. The primary focus of the course will be taxation of corporations.
Prerequisite(s): ECON 101 or ECON 102, and ACCT 201 with a minimum grade of C-.