54-BACC411-001

54-BACC411-001 - Taxation of Corporations and Partnerships...

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Taxation of Corporations and Partnerships BACC 411 Course Syllabus, Fall, 2006 Professor: Dr. McCoskey Office: 406A Fletcher Hall Office Hours:Tuesdays 12:10 (1:30) p.m. - 5:20 p.m. By Appointment Phone:425-5253 E-mail: Melanie-McCoskey@utc.edu Course Description Fundamentals of federal income tax laws covering the formation, everyday operations, and distributions from partnerships, C corporations, and S corporations. Emphasis is placed on the federal income tax laws as they relate to both the entity and the owner. Course Content Objectives Recognize tax issues and comply with the tax law regarding the formation, everyday operations, and distributions from partnerships, C corporations, and S corporations. Recognize special issues and planning techniques for the different types of tax entities. Identify the tax similarities and differences encountered when operating as a C corporation, an S corporation, and a partnership. Satisfactorily perform, analyze, and summarize tax research. Important Note: This material is highly tested on the CPA exam. We will make sure you understand it before you leave this course. Course Skills and Competency Objectives Communicate effectively in written form. Understand the political, legal, and social environment in which business operates Recognize problems and opportunities, and be able to think critically. Analyze data and possess proficiency in the use of data. Develop expertise in an area related to career choice. Prerequisite You must have satisfactorily completed Federal Tax Accounting (BACC 307) in order to receive credit for this course. Required Course Materials Prentice Hall’s Federal Taxation: Corporations, Partnerships, Estates, and Trusts , 2007 Edition, by Anderson, Pope and Kramer. Save this book for BACC 542. West’s Internal Revenue Code of 1986 and Treasury Regulations: Annotated and Selected , 2007 Edition. Save this book for BACC 542. Class Notes , Available at the University Bookstore or print off of Blackboard. In-Class Problems , Available at the University Bookstore or print off of Blackboard.
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Basis for Grade Research Exam 16.0% Midterm Exam 17.0% Final Exam 17.0% Homework Presentations 10.0% Tax Research Memo #1 10.0% Corporate Tax Return 10.0% Partnership Tax Return 10.0% Tax Research Memo #2 10.0% Total 100.0% The requirements for each grade will be based upon the following percentages: A: 90-100% B: 80-89.9% C: 70-79.9% D: 60-69.9% F: below 60% Course Policies
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This note was uploaded on 03/31/2012 for the course TAX 4001 taught by Professor Robertmcgee during the Spring '09 term at FIU.

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54-BACC411-001 - Taxation of Corporations and Partnerships...

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