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ACCT 5352. Corporate & Pass Through Entity Taxation. 3 Hours.

Students study the Internal Revenue Code and related tax literature associated with corporate and pass through entity taxation. Students learn the concepts of forming, operating, and liquidating C Corporations, S Corporations, LLCs, and Partnerships. Federal tax returns are prepared for C Corporations, S Corporations and Partnerships. Tax research is emphasized and integrated into each of the above areas. Students obtain proficiency in the use of various internet and paper-based tax services and in the examination of related contemporary accounting literature.
Prerequisite: Admission to the MS in Accounting program.