ACC 3500 - Corporate Income Tax

Prerequisite(s): ACC 2500 with a C or better.
A study of the concepts of corporation income taxes. Dividend distribution as controlled by Earnings and Profits is stressed. A detailed study of tax-option (Sub Chapter S Corporations, LLCs and LLPs) is included. 3 credit hours. (3 plus 0) Credit(s): 3 (3 plus 0)