ACCT 128 - Taxation of Corporations, Partnerships, Estates, and Trusts
- Recent Professors
- David Munoz, Behrang Mokarami
- Recent Semesters
- Fall 2026, Fall 2025
- Class Size
- Not published
- Credits
- 4
- Prerequisite
- (ACCT 123 or ACCT 125) and 301
- Fall 2026 Sections
- View Fall 2026 sections of ACCT 128
- Transfers To
- Not transferable
- Description
- This course provides a continuing study of federal income tax compliance with an emphasis on the taxation of business entities including corporations, partnerships, limited liability companies, S- corporations, estates, and trusts. Topics include tax and non-tax characteristics of business entities, income tax filing requirements, differences in book and taxable income, selection of accounting methods and periods, tax computation, and available credits.