ACCT 316 - Federal Tax- Corporate, Partnership and Fiduciary

Institution:

Union College - Nebraska

Subject:

Description:

Prerequisite: ACCT 315 A study of U.S. income taxation of corporations, partnerships, estates, and trusts. Examines the federal internal revenue code and income tax regulations as they apply to basic federal gift and estate tax principles, corporation and partnership formation and operation, reorganizations, S Corporations, personal holding companies and the accumulated earnings tax. Emphasizes tax planning, including the timing of transactions, the election of methods when alternative tax methods are available, and other means to minimize the impact of taxation. Spring semester.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.ucollege.edu

Phone Number:

(402) 486-2600

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Semester

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