Transfers ToCSUDescription54 hours lecture per term. This advanced course examines concepts of business income taxation. This course focuses on fundamental tax concepts, the mastery of which will enable students to incorporate tax factors into business and investment decisions. Content includes basic principles of income taxation as applied to partnerships, estates, and trusts; taxation on transfer of wealth, both during lifetime and testamentary. Computerized tax software used. (Degree Credit) (CSU) 