Jan 15, 2021  
2017-2018 University Bulletin 
    
2017-2018 University Bulletin [ARCHIVED BULLETIN]

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ACCT 313 - Income Taxation of Entities

3 hours
A study of the basic provisions of federal income tax legislation as they relate to the formation, operations, and distributions of corporations and partnerships, to specially taxed corporations, to the gift and estate tax, and to the taxation of estates and trusts.

Previously numbered as ACCT 325

Prerequisite(s): ACCT 102 . ACCT 312  is recommended.



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