Dec 30, 2024  
2018-2019 Graduate Catalog 
    
2018-2019 Graduate Catalog [NOTE!!!! THIS IS AN ARCHIVED CATALOG. FOR THE CURRENT CATALOG, GO TO CATALOG.NIU.EDU]

ACCY 647 - Corporate Taxation


Study of federal income taxation of corporations and shareholders with emphasis on transactions between the corporation and its shareholders. Topics include corporate organizations, corporate operations, distributions to shareholders, stock redemptions, and corporate liquidations. A student may receive credit for only one of the following: ACCY 456, ACCY 556, ACCY 644, ACCY 647, ACCY 650. A student must earn a grade of C or better in an income tax concepts course prior to enrollment.

Credits: 3