Advanced Taxation
Tax laws as they apply to selected tax entities, with an introduction to tax research methodology.
ACC
522
 Hours3.0 Credit, 3.0 Lecture, 0.0 Lab
 PrerequisitesMarriott School Graduate Core.
 TaughtFall, Spring
Course Outcomes: 


Learning Outcomes

Describe and discuss important tax and nontax factors involved in selecting the entity type for a particular business.

Learning Outcomes

Determine common corporate book-tax differences in accounting for various corporate transactions and reconcile the book and taxable income of a corporation.

Learning Outcomes

Compute a corporation's income tax provision under the ASC 740 rules and understand the proper financial statement disclosure for a corporation's income tax expense related items.

Learning Outcomes

Describe and discuss important tax and nontax issues relevant to corporate and flow-through entities.