ACC 522
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Advanced Taxation
Course Description
Tax laws as they apply to selected tax entities, with an introduction to tax research methodology.
When Taught
Fall
Min
3
Fixed/Max
3
Fixed
3
Fixed
0
Other Prerequisites
Marriott School Graduate Core
Title
Business Entities
Learning Outcome
Describe and discuss important tax and nontax factors involved in selecting the entity type for a particular business.
Title
Book-Tax Differences
Learning Outcome
Determine common corporate book-tax differences in accounting for various corporate transactions and reconcile the book and taxable income of a corporation.
Title
Tax Provision
Learning Outcome
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.
Title
Flow-Through Entities
Learning Outcome
Describe and discuss important tax and nontax issues relevant to corporate and flow-through entities.
