ACCT 476 - Federal Income Taxation II

Institution:

SUNY at Binghamton

Subject:

Description:

Application of federal income tax law to partnership, corporations and fiduciaries. Topics include transactions between partners and partnership for retirement, death, transfer or partial liquidation of an interest; tax shelters, special deductions for corporations; Subchapter S; corporate distributions and reorganizations; tax on accumulated earnings; personal holding companies; taxations on trusts and estates (introductory); tax appeal and conference procedures. Prerequisites: ACCT 375 and senior standing.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.binghamton.edu

Phone Number:

(607) 777-2000

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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