The page uses Browser Access Keys to help with keyboard navigation. Click to learn moreSkip to Navigation

Different browsers use different keystrokes to activate accesskey shortcuts. Please reference the following list to use access keys on your system.

Alt and the accesskey, for Internet Explorer on Windows
Shift and Alt and the accesskey, for Firefox on Windows
Shift and Esc and the accesskey, for Windows or Mac
Ctrl and the accesskey, for the following browsers on a Mac: Internet Explorer 5.2, Safari 1.2, Firefox, Mozilla, Netscape 6+.

We use the following access keys on our gateway

n Skip to Navigation
k Accesskeys description
h Help
Loyola University Maryland    
 
    
 
  Oct 18, 2017
 
2017-2018 Undergraduate Academic Catalogue
[Add to Portfolio]

AC 412 - Taxation of Business Entities

(3.00 cr.)

Prerequisite: AC 202 , EC 102 , EC 103 , EC 220 .  The study of business entity taxation. The first theme involves the structure of federal income taxation and investment taxation. The second theme involves types of business entities, accrual tax accounting, and the determination of business entity net income. The third theme involves the business deductions, including tax depreciation and tax consequences of asset dispositions. The fourth theme involves the taxation of business entities, including accounting for income taxes and the taxation of flow-through entities. The fifth theme involves the taxation of cash distributions from corporations and flow-through entities. The sixth theme deals with special business topics, including multijurisdictional taxation and acquisitive corporate reorganizations. Additional topics include a comparative analysis of the various forms of doing business and an introduction to tax research. (Fall/Spring)



[Add to Portfolio]