Apr 24, 2026  
USC Catalogue 2025-2026 
    
USC Catalogue 2025-2026

ACCT 561T Income Tax of Corporations and Their Shareholders

Units: 3
Terms Offered: FaSp
Concepts and principles governing the taxation of corporations and their shareholders; the effect of taxes on corporate formation, capital structure, distributions, and liquidations.
Recommended Preparation: ACCT 550T  or ACCT 554T  or ACCT 560T  or LAW 600 .
Registration Restriction: Online registration open only to Master of Accounting and Business Taxation students
Instruction Mode: Lecture
Grading Option: Letter