Apr 27, 2018  
American University Catalog 2017-2018 
    
American University Catalog 2017-2018

ACCT-740 Taxation of Corporations (3)


Income taxation of C corporations and their shareholders including formation, capitalization, redemption, and liquidation rules. Emphasis on reorganizations, carryover of tax attributes, multiple corporations, consolidated returns, and financial reporting for income taxes. Prerequisite: ACCT-604 .