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Dec 05, 2025
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2025-2026 Undergraduate Catalog
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ACCT 0322 - Corporate Taxation: Planning and Practice Credits: 3
A planning approach to the taxation of corporations and formation of investment and business decisions by managers. Collapsible Corporations, capital gains treatment, charitable contributions, net operating loss, dividends-received deductions, alternatives minimum tax, and reconciliation of tax and book income will be examined.
Prerequisites: ACCT 0204 and ACCT 0206 ; Junior or Senior status is required. (formerly MGMT 0322)
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