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Abilene Christian University    
2017-2018 Catalog 
  Feb 18, 2018
2017-2018 Catalog
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ACCT 404 - Income Tax II

Lecture Hours: 3
Lab Hours: 0
Credit Hours: 3
Terms Offered: Spring

Tax research methods and survey of federal income tax law and procedures primarily as they pertain to partnerships, corporations, and trusts and estates. Topics include but are not limited to problems between partners and partnerships, corporate operating rules, complete and partial corporate liquidations, earnings accumulations, corporations, trust and estate operations and taxation. Prerequisite: ACCT 304  with a grade of “C” or better.

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