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Dec 04, 2024
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AC 312 - Business Income Tax A study of the taxation of business entities. The course emphasizes the tax ramifications for business entities and their key stakeholders. Topics include an entity overview, corporate taxation and distributions, accounting for income taxes, partnership taxation, S corporation considerations, and state, local, and multinational considerations. Prerequisite(s): AC 201 and IS 141 . All prerequisites must be passed with a C or better. Lecture Hours: 3 Lab Hours: 0 Credits: 3 History: ACC 312
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