Credit Hours: 3
Prerequisite: ACC 411. This course is devoted to the taxation of corporations, partnerships, and fiduciaries. Topics include: transactions between partners and partnerships for retirement, death, transfer or partial liquidation of an interest; special deductions for corporations; SubchapterS; corporate distributions; organization, reorganization, or liquidation; tax on accumulated earnings; personal holding examples; and tax research. (Offered every even-year spring semester.)
Consult the Keuka College Course Catalog for additional information and to view other courses.