Recent SemestersSpring 2027Class SizeNot publishedCredits3PrerequisiteACCT 101 equivalent with a grade of "C" or higher or "Pass". This class cover taxpayers other than individuals, primarily corporations. It is designed to fill the needs of the student who desires knowledge of the Federal Income Tax implications of partnerships, corporations, tax option corporations and a general overview of estates, trusts, and gift taxation. This course reflects the tax laws of the Tax Cuts and Jobs Act of 2018: Public Law 115-97. This is a standalone course. 