CORPORATE TAX ACCOUNTING AND PLANNING
Session
Katz Masters Term
Class Number
16673
Career
Graduate
Dates
1/25/2021 - 4/30/2021
Units
3 units
Grading
Grad LG/SNC Basis
Description
The objective of this course is to help students understand how important features of the internal revenue code influence decisions regarding how to organize and structure business operations and select the most appropriate form of doing business. The course begins with a comparison of the issues surrounding the choice of taxable business entity, comparing the regular corporation (c corporation), the small business corporation (s corporation), the partnership, and the sole proprietorship. After this, the course focuses primarily on the c corporation and the s corporation and the underlying principles that determine their respective tax bases and resulting tax obligations. Tax planning is an integral part of the course. Income shifting, tax deductions, tax credits, and income exclusions are discussed in detail. The course uses case studies (including some reflecting an international tax perspective) and tax return preparation to help students to apply the theory and detail of the tax code. Course materials are updated as tax laws change.
Add Consent
Department Consent Required
Class Details
Instructor(s)
Brian Hogan
Meets
Tu 6:50PM - 9:50PM
Meeting Dates
01/25/2021 - 04/30/2021
Room
117 Mervis Hall
Campus
Pittsburgh Campus
Location
Pittsburgh Campus
Components
Lecture Required
Textbooks/Materials
Textbooks to be determined
Enrollment Restrictions
Restricted to BUSAD-MBA
Available Seats: 5
Restricted to BUSADP-MBA
Available Seats: 5
Restricted ACCT-MS
Available Seats: 30
Class Availability
Status
Open
Seats Taken
24
Seats Open
16
Class Capacity
40
Unrestricted Seats
0
Restricted Seats
20
Wait List Total
0
Wait List Capacity
20