Dec 05, 2025  
2019-2020 Graduate Catalog 
    
2019-2020 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 647, ACCY 650.

Prerequisites & Notes
PRQ: A grade of C or better in ACCY 644 or consent of the department.

Credits: 3