Binghamton University ACCT
Application of federal income tax law to partnership, corporations and fiduciaries. Topics include transactions between partners and partnership for retirement, death, transfer, or partial liquidation of an interest; tax shelters, special deductions for corporations; Subchapter S; corporate distributions and reorganizations; tax on accumulated earnings; personal holding companies; taxations on trusts and estates (introductory); tax appear and conference procedures. , winter and spring semesters.
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