ACNT 1278 - Taxation Procedures for C Corps and S Corps (2 Credit Hours)

Campus Location: MVC, NLC

A study of the federal income tax principles that apply to C corporations, S Corporations and their shareholders. Concepts include organization, capital structure, shareholder distributions and Earnings & Profits as well as S Corporation eligibility, election and termination.

Prerequisites: Recommended: ACNT 1277 or equivalent.
Course Hour Configuration
(2 Lec.)

CTE

This is a Local Need Course.