Course syllabus for ACCT 422B Tax Accounting II
Course description: ACCT 422 generally emphasizes the study of business income taxation. More specifically, ACCT 422 concentrates on the application of the Federal tax law within the context of 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 tax consequences of (a) formation, (b) operation, (c) consolidation and (d) termination of these entities.
Johnson, Brad R., "ACCT 422 Tax Accounting II" (1998). Accounting Syllabi. 325.