Units: 4
Hours: Lecture, 3 hours; activity, 3 hours
Catalog page 461
Prerequisites: MGT 240A; or equivalent; graduate standing
Description: Covers taxation of entities organized under Subchapter C of Internal Revenue Code. Focuses on tax issues related to C-corporation, its owners, and financial accounting effects of these transactions. Topics include tax effects of forming, operating, and dissolving a C-corporation; calculation of income tax provision; multi-jurisdictional tax issues; and tax administration.