ACC 560
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Special Problems in Federal Taxation
Course Description
Special property transactions, accounting periods and methods, tax payments and credit, tax concepts, and reporting tax liability.
When Taught
Fall
Min
3
Fixed/Max
3
Fixed
3
Fixed
0
Title
Tax Consequences of Property Transactions
Learning Outcome
Determine and calculate the tax consequences of property transactions, including depreciation, realized and recognized gain and loss and its character.
Title
Corporate Taxable Income
Learning Outcome
Properly calculate corporate taxable income. This includes completing a Form 1120, understanding the differences between book income and taxable income, and calculate the 199A and 163(j) deductions.
Title
S Corporations
Learning Outcome
Properly calculate S corporation taxable income include stock/debt basis as well as AAA/OAA accounts.
