Course Title:
Consolidated Returns
Course Description:
Focuses on the procedures and statutes of taxing a multicorporate entity as a single taxpayer. Particular attention is paid to eligibility requirements, intercompany transactions, accounting adjustments, the impact of net operating losses, excess loss accounts, and the basis of property.
Fall Offering:
Lab/Coreq 1:
Spring Offering:
Lab/Coreq 2:
Summer Offering:
Lab/Coreq Remarks:
Summer 1 Offering:
Prerequisite 1:
ACC G230
Summer 2 Offering:
Prerequisite 2:
ACC G231
Cross-Listed Course 1:
Prerequisite 3:
Cross-Listed Course 2:
Prerequisite 4:
Cross-Listed Course 3:
Prerequisite 5:
Cross-Listed Course 4:
Prerequisite Remarks:
Cross-Listed Course 5:
Repeatable:
N
