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Dec 17, 2025
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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.
Learning Outcomes
1. Describe various tax planning procedures.
2. Identify the tax law sources and assess the authoritative weight of each.
3. Conduct basic tax research using RIA Checkpoint and communicate results.
4. Understand the basic tax treatment of major operational events for sole proprietorships, partnerships, S Corporations, and C Corporations.
5. Identify the optimal business entity for tax purposes.
6. Understand the basic types of taxable acquisitions of C Corporations and tax planning ideas.
7. Understand the basic types of nontaxable acquisitions of C Corporations and tax planning ideas.
8. Understand the basic types of corporate divestitures and tax planning ideas.
9. Understand fundamental concepts of consolidated tax returns for C Corporations.
10. Calculate a corporation’s income tax provision under ASC 740 and understand how to prepare the required financial statement disclosures.
Credits: 2.00 or 3.00
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