The federal taxation of business entities and owners, primarily focusing on corporations and shareholders. The tax provisions governing business entities, as well as the impact of those provisions on business decisions and choice of entity form.

Semester Course Offered

Offered fall and spring semester every year.

Grading System

A-F (Traditional)


ACCT 5400/7400

Athena Title


Syllabi ACCT 7410
Credit Hours 3.0