2026-2027 Undergraduate Academic Catalogue 
    
    Jun 17, 2026  
2026-2027 Undergraduate Academic Catalogue
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AC 412  -  Taxation of Business Entities

(3.00 cr.)

Provides an introduction to the federal taxation of business entities with an emphasis on strategies and planning appropriate to corporate, partnership, and S corporation taxation. Additional topics include tax results inherent in the formation of such entities and distributions, redemptions, and liquidations. Choice of business entity and reporting taxes on financial statements (ASC 740) is covered.

Prerequisite: AC 201 .
Sessions Typically Offered: Fall
Years Typically Offered: Annually



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