2026-2027 Undergraduate & Graduate Catalog [In Progress]
ACC 645 - Entity Taxation II
Continues the examination of business entities from ACC-615 with a focus on more advanced issues commonly encountered in practice. Topics include consolidated corporate groups, corporate reorganizations and penalty taxes, loss limitations, partnership special allocations, and S corporation basis issues. The course also includes an overview of major international tax concepts. Offered Winter semesters. Prerequisites: ACC 615 or equivalent.
Credits: 3