Nov 17, 2024  
2024-2025 Undergraduate Catalog 
    
2024-2025 Undergraduate Catalog
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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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