ACC 412: Income Tax Accounting II

Discipline: Accounting

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 as needed.)

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