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ACCT-6120-U90-Syllabus-UNC-Charlotte-Spr-2012-Godfrey

ACCT-6120-U90-Syllabus-UNC-Charlotte-Spr-2012-Godfrey -...

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ca6b05036ee3de11d5af593d67646e2a224cbccf.doc. Page 1 of 3 Accounting 6120-U90 (See separate syllabus for Acct 6120-U01) Taxation of Corporations and Their Shareholders; and Other Entities Dr. Godfrey. Spring 2012. Class Time Mon. and Wed. 2:00 - 3:15 pm Office Friday 302B Phone 704-687-7673 FAX 704-687-6938 Email [email protected] uncc.edu Web Page http://belkcollegeofbusiness.uncc.edu/hgodfrey Office Hours Mondays and Wednesdays 10:00 - 10:45 am Wednesdays 4:00 - 5:00 pm (Uptown) and at other times by appointment Required Textbooks Corporations, Partnerships, Estates & Trusts by Hoffman, Raabe, Smith, Maloney.(2012) Southwestern. West’s Internal Revenue Code of 1986 and Treasury Regulations: Annotated and Selected (2012). Bring the texts to each class! Course Description This course examines the federal and state tax law applicable to corporations and their shareholders. The course covers tax compliance matters, strategies for minimizing tax liabilities and strategies for handling tax controversies. Also included: tax law for alternative entities: S corporations and partnerships. Course Objectives To obtain an understanding of the theory and application of federal income tax dealing with the formation, operation, liquidation and sale of corporations, transactions between shareholders and their corporations; and federal tax law applicable to the organization, operation and termination of partnerships. Your understanding of these topics will be obtained by studying of the textbook, working assigned homework; and applying the Internal Revenue Code, regulations, legislative histories, and court cases. Private letter rulings, IRS publications, forms and instruction will also be covered where applicable. A student who understands the material covered in the course should be prepared to pass the applicable exam questions on the CPA Exam. Generally, each class will be organized as follows: (1) brief review of material covered during the previous class meeting as needed, (2) lecture-based discussion of PowerPoint file for the assigned textbook material for that class period, (3) application of the law in supplementary cases and other
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