Course syllabus for ACCT 422B Tax Accounting II
Course description: ACCT 422 generally emphasizes the study of business income taxation. More specifically, it focuses on the application of federal law within the context of the income taxation of (a) regular "C" corporations and their shareholders, (b) "S" corporations and their shareholders, and (c) partnerships and their partners. Topics include the income tax consequences of the formation, operation, consolidation, and termination of business entities.
Johnson, Brad R., "ACCT 422 Tax Accounting II" (2001). Accounting Syllabi. 322.