ACCT 322 - Federal Taxation-Business Entities

Institution:

SUNY College at Oneonta

Subject:

Description:

3 s.h. Applications of the Internal Revenue Code and Regulations, Revenue Rulings, and federal court decisions that relate to formation, operation, and liquidation of C and S Corporations, Partnerships, and Trusts. The course also covers an introduction to mergers and acquisitions, taxes on estates and gifts, and taxation of foreign source income. Tax research for compliance and planning. Writing assignments will consist of preparing letters and reports to hypothetical tax clients and memos for working papers and supervisors to present findings and conclusions resulting from research relating to compliance, IRS audits, and tax planning. Students will be expected to use word processing, spreadsheets, and other professional software for these assignments. Prerequisites: ACCT 323 and ACCT 232 both with a "C" or betterand JrS.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.oneonta.edu

Phone Number:

(607) 436-3500

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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