ACC 431 - Federal Tax Accounting II

Institution:

SUNY College at Oswego

Subject:

Description:

This course covers federal tax laws pertaining to business entities. It discusses the computation of the corporate income tax and the taxation of partnerships and S corporations. Particular emphasis is given to the tax treatment of transactions between corporations and their shareholders and between partnerships and their partners The course describes the tax law as set forth in the Internal Revenue Code, Treasury regulations, IRS rulings and pronouncements, and court decisions. Prerequisite: Acc 330 and 301 or equivalent courses. Sp-3-

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.oswego.edu/

Phone Number:

(315) 312-2500

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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