Undergraduate Catalog 2017-2018

ACCT 4200 Corporate Tax

This course reviews the tax aspects of corporate formations, including corporate characteristics, transfers to controlled corporations, corporate capital structure, the income tax calculations for corporate entities and elections. Topics covered include corporate stockholder relationships, corporate distributions, corporate redemptions and partial liquidation, accumulated earnings, and personal holding companies.

Credits

3

Prerequisite

ACCT 2200

Typically Offered

Athens Campus: spring hybrid — Demorest Campus: spring hybrid