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.