2024-2025 Undergraduate Catalog

ACCT 325 Organizational Tax Theory

Students in this course will study the taxation of business entities such as corporations, non-profit organizations, partnerships, and trusts and estates. Topics will include business formation and tax compliance, as well as the tax consequences of reorganization, liquidation, and earnings accumulation over time. 

Credits

3

Prerequisite

ACCT 317

Offered

Spring semester