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Olivet Nazarene University    
  Feb 20, 2018
2017-2018 Catalog

ACCT 470 - Advanced Tax

3 hours
A study of the tax treatment of C corporations and S corporations. Topics include formation, taxation, distributions to shareholders, and liquidations. The emphasis will be on tax planning to minimize taxes. Part of the course will explore the basic rules of income taxation of estates and trusts. Tax research will be emphasized throughout the course, as well as the completion of computerized cases. Prerequisite(s): ACCT 365  or permission of instructor. UG