ACC 405 Advanced Federal Taxation

3 Credit(s) W-II

This course is a writing-intensive study of federal income tax principles and concepts which pertain to all tax reporting entities and is designed to more deeply examine the topics introduced in ACC 305: Federal Taxation. The course focus is on business entities (corporations and flow-through entities); advanced tax considerations, such as tax isuses and strategies for multi-jurisdictional or exempt entities; and family tax planning, including trust, estate, and gift tax issues. Students will prepare and draft documents commonly used in tax accounting practice and will also complete an analytical research paper. Three (3) lecture hours per week.

Prerequisites: ACC 305, W-I course