ACCT6315 Topics in Federal Income Tax

Course Description

Federal Income Tax law, rules, and regulations relating to partnerships, corporations, estates, and trusts.

Course Credits: 3

Prerequisites: 3 credit hours of tax or equivalent is required to take this course.

Student Learning Outcomes

By the end of this course, you will be able to:

  • Understand family planning in taxation including federal estate and gift taxation.
  • Understand flow-through entities and the application of federal tax laws relating to formation and operation of partnerships and S corporations.
  • Understand the federal tax laws as they pertain to the corporate form of business, including formation, operation, and dissolution of the entity.
  • Understand various other topics related to taxation that are necessary for preparation for the uniform CPA examination.