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ACC213

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Federal Taxation of Entities

Business and Social Sciences Division CLC - College of Lake County

Course Description

This course is an introduction to corporate, partnership, gift, estate, and international taxation. The overall emphasis of the course is on the taxation of corporations and flow-through entities. The student will also become familiar with various related subjects including Alternative Minimum Tax, Accumulated Earnings Tax, Gift and Estate Tax, and International Taxation.

Minimum Credit Hours

3

Maximum Credit Hours

3

PCS Code

1.2

Requirements

Prerequisite: ACC 121 (C or better). Course fee.

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