Mar 29, 2024  
2020-2021 Graduate Catalog 
    
2020-2021 Graduate Catalog This is not the most recent catalog version; be sure you are viewing the appropriate catalog year.

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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 Normal (A-F)
May not be repeated for additional credit

Course Rotation - Summer 1 (evening)

Prerequisites - ACC 585  
Other Restrictions -
Restriction by Major - ACC , ACAC , AIAC ACTX TAXN , MKTG-Grad Cert MGMT-Grad Cert , IS-Grad Cert MBA (BA, IS, MGMT, or MKTG) , or BA - Grad Cert  
Restriction by Degree Type - Masters standing

Additional Information:

Updates: Course Rotation added 10/2019; 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


Summer 2024 Course Sections

Fall 2024 Course Sections




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