ACCY 507

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Credit: 2 OR 4 hours.

This course provides an introduction to the U.S. federal income tax treatment of corporations and pass-through entities, including Subchapter S corporations, partnerships, and limited liability companies.

May be repeated up to 4 hours for iMSA and online students that complete the first part of the course content in a 2-hour section (part A) and then complete the remainder of the class in a second 2-hour section (part B). Credit is not given for both ACCY 507 and ACCY 451. Prerequisite: ACCY 505 or equivalent.

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