ACCT 6616 - Taxation for Management

Introduction to federal taxation and its impact on business decision making. Overview of the basics of federal taxation, its traps, and tax planning opportunities. Complete overview of all areas of federal taxation to understand tax planning for personal and business situations and the interrrelationship of tax planning decisions. Areas of federal taxation covered are individual income taxes, corporation income taxes, S corporations, partnerships, income taxation of estates and trusts, estate and gift taxes. Not open to MS in Taxation program students. 3 credits.