ACCT 3230

Building on ACCT 3220: 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.