ACCT 5340. STUDY OF FEDERAL INCOME TAX FOR ENTITIES OTHER THAN INDIVIDUALS. 3 Hours.
Comprehensive analysis of the federal income tax consequences applicable to entities other than individuals. Analysis of the relevant tax principles of corporations, partnerships, trusts and estates will be undertaken. Cannot be taken for credit within the 36-hour program requirements for Master of Science in Taxation program. Prerequisite: ACCT 5314 with a grade of C or higher.