ACIS-5064: Taxation of Business Operations & Advanced Individual Income Tax Topics
Description: Tax issues for various business operating models. 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. Reporting to applicable government(s) and generally accepted accounting principles (GAAP) accounting of tax results. Multistate taxation and the U.S. taxation of non-US operations. Advanced individual income taxes including passive activities, equity awards, retirement contributions, property disposals, and estate and gift taxation including usage of trust instruments. 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 (A-)
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 |