ACIS-5064: Taxation of Business Operations & Advanced Individual Income Tax
Description: Tax issues for various business operating models. Modeling tax consequences and impacts under varying conditions. Tax perspective of formation, operation, distribution of earnings, business unit acquisitions and divestitures, and liquidation. Entity types such as partnerships, S Corporations, and regular (C) Corporations. Numerical reporting to applicable government(s) and Generally Accepted Accounting Principles (GAAP) of tax results. Application of multistate taxation and the U.S. taxation of non-US activities. Advanced individual income tax calculations including passive activities, equity awards, retirement contributions, property disposals, and estate and gift taxation including usage of trusts. Pre: Graduate standing.
Pathways: N/A
Course Hours: 3 credits
Corequisites: N/A
Crosslist: N/A
Repeatability: N/A
Sections Taught: 2
Average GPA: 3.33 (rounds to B+)
Strict A Rate (No A-) : 22.40%
Average Withdrawal Rate: 0.00%
| Donald R Compton | 2024 | 38.6% | 55.5% | 5.8% | 0.0% | 0.0% | 0.0% | 3.33 | 2 |