Feb 20, 2025  
Undergraduate Catalog 2025-2026 
    
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Undergraduate Catalog 2025-2026

ACCT 481 - Federal Income Tax Corporations 3 hours

Focuses on the federal income taxation of corporations and shareholders; corporate formation and capital structure; corporate distributions; corporate liquidations; penalty taxes on corporations; partnerships; S corporations. Prerequisites: ACCT 381  and senior standing.