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Nov 21, 2024
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ACCT 435 - Entities Taxation Credits: 3 Building on the principles of individual income taxation, this course addresses the federal approach to taxing for-profit entities, including partnerships, corporations, and trusts. Topics include “flow-through” taxation, the separate legal entities doctrine, and “either/or” taxation. The course concludes with an introduction to the unified federal estate and gift tax.
Prerequisite(s): ACCT 335 with a C or higher. Offered: S.
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