TAXN 410 Business Taxation

TAXN 410 examines the federal system of taxation as it relates to businesses. The course includes an analysis of the taxation of corporations, S corporations, and partnerships. TAXN 410 uses a business-cycle approach, wherein the tax effects of formation, ongoing operation, and disposition of the entity are discussed. Tax effects of various transactions as they relate to the shareholders/partners are also discussed. The course is Code (Internal Revenue Code) oriented, emphasizing the primary authorities that govern tax matters.

pre-rec: ACCN 310.
notes: TAXN 410 is required for CPA examination candidates.