Building on ACCT 3221: Income Taxation 1, students examine the taxation of deferred income plans, corporations, partnerships, trusts and estates. Topics include in-depth coverage of taxable capital gains and losses; retirement savings and other special income arrangements; taxable income and tax payable for corporations; the taxation of corporate investment income; other issues in corporate taxation; corporate taxation and management decisions; taxation of partnerships; taxation of trusts and estate planning; rollovers under Section 85. Prerequisites: There are no prerequisites for the course, but ACCT 3221 or ACCT 3260 or equivalent is recommended. Note: Students will only receive credit for one of ACCT 3230, ACCT 3231, BBUS 3230 and BBUS 3231
Building on ACCT 3221: Income Taxation 1, students examine the taxation of deferred income plans, corporations, partnerships, trusts and estates. Topics include in-depth coverage of taxable capital gains and losses; retirement savings and other special income arrangements; taxable income and tax payable for corporations; the taxation of corporate investment income; other issues in corporate taxation; corporate taxation and management decisions; taxation of partnerships; taxation of trusts and estate planning; rollovers under Section 85. Prerequisites: There are no prerequisites for the course, but ACCT 3221 or ACCT 3260 or equivalent is recommended. Note: Students will only receive credit for one of ACCT 3230, ACCT 3231, BBUS 3230 and BBUS 3231
