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    Lone Star College System
  Jan 17, 2018
2017-2018 Fall Publication [ARCHIVED CATALOG]

ACNT 1373 - Taxation Procedures for Partnerships, C Corporations, and S Corporations

3 Credits (3 hrs. lec.) This course covers concepts and Federal income tax rules related to the formation and operation of flow-through entities treated as partnerships; and the concepts and principles governing the taxation of corporations and their shareholders; the effect of taxes on corporate formation, capital structure, distributions and liquidations. This course is for students who possess a Bachelor's degree and is part of the Certificate in Professional Accountancy. You must contact Karen Russom at: to register for this course. Prerequisite: Departmental approval required; ACCT 2401 ACNT 1370  OR ACNT 1331