Archive 2007-08 Catalog (Archived September 2007)
One College Avenue, Williamsport PA 17701 · (570) 326-3761 or (800) 367-9222
Course Descriptions
ACC430
Corporation, Partnership, Estate and Trust Taxation
Examination of the tax skills necessary to make decisions regarding corporations, partnerships, estates, and trusts. Emphasis on such areas as organization and capital structure, earnings and profits, dividend distribution, redemptions, liquidations, and reorganizations of corporations. Additional study includes flow-through entities such as partnerships and S corporations as well as family tax planning and exempt entities. Practical application of the tax law with historical, economic, and political perspectives. 3 Credits (3 Lecture - 0 Lab)
Prerequisite(s): ACC330 or ACC331. Fall Only.