ACC 395 Taxation II

Fall

This course is a study of the Internal Revenue Code and Treasury Regulations relating to corporations, S corps, and partnerships. The main emphasis will be on reading, understanding, and applying the Internal Revenue Code in order to solve problems and understand the tax ramifications of various business decisions. In addition, the student will practice preparing the following tax returns: Corporate return, Corporate AMT return, S corp return, and Partnership return. Prerequisite: Completion of ACC 305 with a grade of 2.0 or higher.

3 credit hours