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    Lone Star College System
   
 
  Sep 26, 2017
 
 
    
2017-2018 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: Karen.N.Russom@LoneStar.edu to register for this course. Prerequisite: Departmental approval required; ACCT 2401 ACNT 1370  OR ACNT 1331