Recent SemestersSpring 2026, Spring 2025, Spring 2024, Fall 2022, Spring 2022Class Size40–45 studentsCredits3 Transfers ToCSUDescriptionFormerly: Business Income Taxation. This course covers income tax laws and regulations as they relate to business entities, with practice on preparation of tax returns and forms. Topics include taxation of corporations, S corporations (small business corporations as defined under Subchapter S of the Internal Revenue Code), partnerships, and limited liability companies, with a comparison of tax implications amongst all forms of business formation. Multi-jurisdictional taxation issues, state and local taxes, as well as special business taxes and credits are included. 