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Jan 29, 2026
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2021-2022 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 May not be repeated for additional credit
Grade Mode Normal (A-F) 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
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
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