Apr 19, 2024  
2021-2022 Undergraduate Academic Catalog 
2021-2022 Undergraduate Academic Catalog [ARCHIVED CATALOG]

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BA 4512 - Business Tax Planning II

3 lecture hours 0 lab hours 3 credits
Course Description
This course is designed to provide students with an in-depth look into advanced tax laws of the United States. Through research and case analysis, emphasis is on the taxation of business operations and transactions involving corporations and their owners throughout the life of the entity and on the taxation of trusts and estates. (prereq: BA 4510 )
Course Learning Outcomes
Upon successful completion of this course, the student will be able to:
  • Identify and critically research and evaluate issues as they relate to the taxation of businesses, trusts, and estates
  • Identify the key elements of the US tax code for businesses and their owners
  • Prepare business entity income tax returns
  • Describe the statutory and regulatory aspects of taxation as they relate to companies
  • Apply ethical standards to the issues in corporate taxation

Prerequisites by Topic
  • Business tax planning

Course Topics
  • Tax research
  • Corporate formations and capital structures
  • The corporate income tax
  • Corporate nonliquidating and liquidating distributions
  • Corporate acquisitions and reorganizations
  • Consolidated tax returns
  • Personal holding company tax and accumulated earnings tax
  • Estate tax
  • Income taxation of trusts
  • Taxation administrative procedures

Carol Mannino

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