Apr 23, 2024

2018-2019 Graduate Catalog

2018-2019 Graduate Catalog This is not the most recent catalog version; be sure you are viewing the appropriate catalog year.

ACC 686 - Advanced Corporate and Trust/Estate Taxation

The federal income taxation of corporations and their shareholders with emphasis on the entity classification regulations; anti-avoidance provisions; taxable corporate acquisitions; corporate reorganizations; liquidation of subsidiary corporations; corporate divisions; consolidated returns; and carryover of tax attributes. The course also covers the federal income taxation of trust and estates.

Credit 3 hrs May not be repeated for additional credit
Grade Mode Normal (A-F)
Course Rotation

Prerequisite(s) ACC 585
Major Restriction(s) ACC, ACAC, AIAC, ACTX, TAXN, MKTG-Grad Cert, MGMT-Grad Cert, IS-Grad Cert, MBA (BA, IS, MGMT, or MKTG), or BA - Grad Cert
Class-Level Restriction Masters standing

Notes -
Previously listed as ACC 686 - Advanced Taxation of Corporations and Partnerships
Updates Change to title, description, and prerequisites 5/2018, effective Fall 2018; Change to Major Restriction 8/2015, effective Winter 2016; New Course 3/2014, effective Fall 2014

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