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

Prerequisite: ACCT 4B and ACCT 144 with a C grade or better.
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