ACCT 145 - Federal Income Taxation of Entities and the Federal Uniform Estate and Gift Tax

Prerequisite: grade of C or better in ACCT 144 and ACCT 4B
Federal income tax laws relating to entities. Primary emphasis placed on tax issues regarding C corporations, S corporations, and partnerships (including limited liability companies). Analysis of the Federal Uniform Estate and Gift tax. Entity tax accounting, return preparation, reporting, and tax research.

Units: 4

Course Typically Offered: Fall, Spring