ACIS-4364: Taxation of Business Operations

Description: Introduction to the tax issues for various operating models. Analysis from a tax perspective of formation, operation, distribution of earnings, business unit acquisitions and divestitures, and liquidation. Entity types discussed include partnerships, S Corporations, regular (C) Corporations and not for profit entities. Emphasis on how to report tax results to the applicable government(s) as well as the GAAP accounting of the tax results. Initial exposure to multistate taxation, the U.S. taxation of non-US activities, and estate and gift taxation.

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Course Hours: 3 credits

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Crosslist: N/A

Repeatability: N/A