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2020-2021 Undergraduate & Graduate Catalog

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ACC 625 - Corporate Tax II

Continues the discussion of the income taxation of corporations and their shareholders in Corporate Tax I. Includes corporate liquidations, liquidation of a subsidiary, taxable, and nontaxable acquisitive transactions including mergers and consolidations, and corporate divisions. Also judicial doctrines, affiliated corporations, and carryover of tax attributes. Prerequisite: ACC 624.

Credits: 3



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