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    University of Central Missouri
   
 
  Dec 12, 2017
 
 
    
2017 Undergraduate Catalog
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ACCT 4130 - Advanced Income Tax (3)

Continuation of federal income tax principles with focus on business entities. Consideration of special treatment received by various business entities, including sole proprietorships, partnerships, corporations estates and trusts. Major topics covered are business income, deductions, losses and loss limitations, property transactions and comparative forms of doing business. Prerequisite(s): ACCT 3130  with a grade of C or better, Admission to the B.S.B.A. program or admission to the graduate school. Fall, Spring.



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