2025-2026 Undergraduate Catalog 
    
    Jan 30, 2026  
2025-2026 Undergraduate Catalog

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)