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Elizabeth City State University
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Elizabeth City State University

ACCT 435: Entities Taxation (3) (S)

Building on the principles of individual income taxation, this course addresses the federal approach to taxing for-profit entities including partnerships, corporations, and trusts. Topics include "flow-through" taxation, the separate legal entities doctrine, and "either/or" taxation. The course concludes with an introduction to the unified federal estate and gift tax.

Prerequisite: ACCT 335.