ACCT 318 - Advanced Income Tax (Lec. 3, Cr. 3)

Federal income tax provisions of the Internal Revenue Code as they relate to estate and gift taxation; taxation of partnerships and partnership elections; income taxation of estates, trusts, and exempt entities; selected tax topics that are relevant to the taxation of these entities; and tax research methods.

Prerequisites: ACCT 317 (C or higher) and Junior standing.

Lec. 3 Cr. 3