Apr 25, 2024  
2018-2019 Undergraduate Catalog 
    
2018-2019 Undergraduate Catalog [ARCHIVED CATALOG]

ACCT 416 - Fiduciary Income Tax (3cr.)

Credit(s): 3
FIDUCIARY INCOME TAX
This course will address the intricacies of Subchapter J of the Internal Revenue Code and the provisions that govern taxation of trusts and estates.  It will explore the tax consequences of trusts and estates and entities managed by third parties such as trustees or executors on behalf of equitable owners such as income and remainder beneficiaries.  
Repeatable for Credit: N Allowed Units: 3 Multiple Term Enrollment: N Grading Basis: Student Option
PREREQ: ACCT 313 or ACCT 413, ACCT 352 or ACCT 350 and ACCT 450.
General Education Objectives: