May 25, 2025  
2024-2025 University Catalog 
    
2024-2025 University Catalog

MGMT 63750 - Advanced Taxation


Credit Hours: 2.00 or 3.00.  This course is directed at students who wish to learn more about the taxation of business entities beyond the basic principles taught in MGMT 504 Introductory Tax Accounting or an equivalent course. The course will cover broad topics such as tax law sources and tax research; the tax advantages and disadvantages of various business entities as well as how entrepreneurs may choose the optimal entity for tax purposes; taxable and nontaxable methods of mergers, acquisitions, and divestitures; fundamental concepts of consolidated tax returns for C Corporations; and the accounting for income taxes under ASC 740. Credits: 2.00 or 3.00